(1)Paragraph 42 of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) is amended as follows.
(2)In sub-paragraph (1), for the table substitute—
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00775 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 | £0.00568 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.02175 per kilogram |
| Any other taxable commodity | £0.04449 per kilogram”. |
(3)In sub-paragraph (1)(c) (reduced-rate supplies in respect of any taxable commodity other than electricity or petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state), for “17” substitute “ 14 ”.
(4)In consequence of the amendment made by subsection (3), in the definition of “r” in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for “0.83” substitute “ 0.86 ”.
(5)The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2022 but before 1 April 2023.
(1)Paragraph 42 of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) is amended as follows.
(2)In sub-paragraph (1), for the table substitute—
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00775 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 | £0.00672 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.02175 per kilogram |
| Any other taxable commodity | £0.05258 per kilogram”. |
(3)In sub-paragraph (1)(c) (reduced-rate supplies in respect of any taxable commodity other than electricity or petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state), as amended by section 109(3), for “14” substitute “ 12 ”.
(4)In consequence of the amendment made by subsection (3), in the definition of “r” in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, as amended by section 109(4), for “0.86” substitute “ 0.88 ”.
(5)The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2023.
(1)Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
(2)In subsection (1)(a) (standard rate), for “£94.15” substitute “ £96.70 ”.
(3)In subsection (2) (reduced rate for certain disposals), in the words after paragraph (b)—
(a)for “£94.15” substitute “ £96.70 ”, and
(b)for “£3” substitute “ £3.10 ”.
(4)The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2021.
(1)In FA 2019, omit Part 3 (carbon emissions tax).
(2)In FA 2020, omit section 95 and Schedule 12 (carbon emissions tax).