Finance Act 2014

98Climate change levy: carbon price support rates for 2016-17

This section has no associated Explanatory Notes

(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 commodityCarbon 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.