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Finance Act 2008
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19Rates of climate change levy
(1)In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—
“Table
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00470 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 | £0.00164 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01050 per kilogram |
| Any other taxable commodity | £0.01281 per kilogram”. |
(2)The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2009.
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