Finance Act 2016

147CCL: main rates from 1 April 2019U.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 suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00847 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£0.00339 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.02175 per kilogram
Any other taxable commodity£0.02653 per kilogram.

(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2019.