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Part 1Charges, rates, allowances etc

Environmental taxes

23Rates 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 suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00509 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£0.00177 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01137 per kilogram
Any other taxable commodity£0.01387 per kilogram.

(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2012.

24Rate of aggregates levy

(1)Section 16 of FA 2010 (increase in rate of aggregates levy from 1 April 2011) is repealed.

(2)Accordingly, the amendment made by section 20 of FA 2008 (increase in rate of aggregates levy from 1 April 2009) continues to have effect in relation to aggregate subjected to commercial exploitation on or after 1 April 2011.

(3)This section is treated as having come into force on 31 March 2011.

25Standard rate of landfill tax

(1)In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£56” substitute “£64”.

(2)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2012.