- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2014
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2014 c. 26
- PART 2
- Climate change levy
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 212(4)(f) and word inserted by 2021 c. 26 Sch. 27 para. 43(b)(ii)
- s. 212(5)(a)(iv) and word inserted by 2021 c. 26 Sch. 27 para. 43(c)(ii)
- s. 212(5)(b)(iv) and word inserted by 2021 c. 26 Sch. 27 para. 43(c)(iv)
- s. 212(5)(c)(iv) and word inserted by 2021 c. 26 Sch. 27 para. 43(c)(v)
- Sch. 31 para. 2(3)(b) inserted by 2017 c. 32 Sch. 14 para. 45(2)(a)(iii)
- Sch. 31 para. 2(4A) inserted by 2017 c. 32 Sch. 14 para. 45(2)(c)
- Sch. 31 para. 3(1A) inserted by 2017 c. 32 Sch. 14 para. 45(3)(b)
- Sch. 31 para. 5(b) inserted by 2017 c. 32 Sch. 14 para. 45(4)(c)
- Sch. 31 para. 2(3)(a) words inserted by 2017 c. 32 Sch. 14 para. 45(2)(a)(ii)
- Sch. 31 para. 5(a) words inserted by 2017 c. 32 Sch. 14 para. 45(4)(b)
- Sch. 31 para. 2(3)(a) words renumbered as Sch. 31 para. 2(3)(a) by 2017 c. 32 Sch. 14 para. 45(2)(a)(i)
- Sch. 31 para. 5(a) words renumbered as Sch. 31 para. 5(a) by 2017 c. 32 Sch. 14 para. 45(4)(a)
- Sch. 32 para. 1(2)(b) inserted by 2017 c. 32 Sch. 14 para. 46(2)(a)(iii)
- Sch. 32 para. 1(3A) inserted by 2017 c. 32 Sch. 14 para. 46(2)(c)
- Sch. 32 para. 1(2)(a) words inserted by 2017 c. 32 Sch. 14 para. 46(2)(a)(ii)
- Sch. 32 para. 1(2)(a) words renumbered as Sch. 32 para. 1(2)(a) by 2017 c. 32 Sch. 14 para. 46(2)(a)(i)
Climate change levyU.K.
96Climate change levy: main rates for 2015-16U.K.
(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—
“TABLE
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00554 per kilowatt hour |
| Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility | £0.00193 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01240 per kilogram |
| Any other taxable commodity | £0.01512 per kilogram” |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2015.
97Climate change levy: carbon price support rates for 2014-15 and 2015-16U.K.
(1)Paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) is amended as follows.
(2)In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule 42 to FA 2013, for “ £0.85489 per gigajoule ” substitute “£0.81906 per gigajoule”.
(3)The amendment made by subsection (2) has effect in relation to supplies treated as taking place on or after 1 April 2014.
(4)In the table in sub-paragraph (3), as substituted by paragraph 24 of Schedule 42 to FA 2013, for “ £1.62534 per gigajoule ” substitute “£1.56860 per gigajoule”.
(5)The amendment made by subsection (4) has effect in relation to supplies treated as taking place on or after 1 April 2015.
98Climate change levy: carbon price support rates for 2016-17U.K.
(1)In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) for sub-paragraph (3) substitute—
“(3)The carbon price support rates are as follows.
| Carbon price support rate commodity | Carbon price support rate |
|---|---|
| Any gas in a gaseous state that is of a kind supplied by a gas utility | £0.00331 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, in a liquid state | £0.05280 per kilogram |
| Any commodity falling within paragraph 3(1)(d) to (f) | £1.54790 per gigajoule” |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.
99Climate change levy: exemptions: mineralogical & metallurgical processes etcU.K.
Schedule 20 makes provision in relation to climate change levy.
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