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Part 1 U.K.Charges, rates, allowances etc

Environmental taxesU.K.

23Rates of climate change levyU.K.

(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.

Modifications etc. (not altering text)

C1S. 23: power to repeal conferred by Finance (No. 2) Act (c. 31), {ss. 5(1)}