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Part 9 U.K.Miscellaneous provisions

Climate change levyU.K.

171Climate change levy: ratesU.K.

(1)In Schedule 6 to FA 2000 (climate change levy) for the Table in paragraph 42(1) (amount payable by way of levy) substitute—

TABLE
Taxable commodity suppliedRate at which levy payable if supply is neither a half-rate supply nor a reduced-rate supply
Electricity£0.00441 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£0.00154 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.00985 per kilogram
Any other taxable commodity£0.01201 per kilogram

(2)This section has effect in relation to supplies treated as taking place on or after 1st April 2007.