42(1)The amount payable by way of levy on a taxable supply is—U.K.
(a)if the supply is [F1not] a reduced-rate supply F2..., the amount ascertained from the Table in accordance with sub-paragraph (2);
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4(ba)if the supply is a reduced-rate supply of electricity, 10 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;]
(c)if the supply is [F5any other] reduced-rate supply, [F635 per cent.] of the amount that would be payable if the supply [F7were a supply to which paragraph (a) applies;]
F8(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F9TABLE
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00583 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 | £0.00203 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01304 per kilogram |
| Any other taxable commodity | £0.01591 per kilogram] |
F10(1ZA). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F11(1A)Sub-paragraph (1) is subject to paragraph 45B.]
[F12(1B)Sub-paragraph (1) does not apply to a deemed supply under paragraph 24A or 24B.]
(2)The levy payable on a fraction of a quantity of a commodity is that fraction of the levy payable on that quantity of the commodity.
[F13(3)If a reduced-rate supply is part of an aid scheme within Article 25 of Commission Regulation (EC) No. 800/2008, sub-paragraph (4) cites the title and publication reference of that Regulation for the purpose of complying with Article 3(1) of that Regulation.
(4)That citation is Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation) (O.J. 2008 No. L214/3) (with the reference to Articles 87 and 88 being read, as a result of the Treaty of Lisbon, as a reference to Articles 107 and 108 of the Treaty on the Functioning of the European Union).]
Textual Amendments
F1Word in Sch. 6 para. 42(1)(a) substituted (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(a)(16); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))
F2Words in Sch. 6 para. 42(1)(a) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(a), 10
F3Sch. 6 para. 42(1)(b) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))
F4Sch. 6 para. 42(1)(ba) inserted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(a), 23
F5Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(b), 23
F6Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2011) by Finance Act 2010 (c. 13), s. 18
F7Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies of taxable commodities so far as the commodities are actually supplied on or after 1.4.2012) by Finance Act 2012 (c. 14), Sch. 30 paras. 10(a)(ii), 19
F8Sch. 6 para. 42(1)(d) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(b), 10
F9Sch. 6 para. 42(1) Table substituted (with effect in relation to supplies treated as taking place on or after 1.4.2018) by Finance Act 2016 (c. 24), s. 146(1)(2)
F10Sch. 6 para. 42(1ZA) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(3), 10
F11Sch. 6 para. 42(1A) inserted (with effect where the certification period begins on or after 1.4.2009) by Finance Act 2009 (c. 10), s. 118(2), Sch. 59 para. 5
F12Sch. 6 para. 42(1B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 13, 21
F13Sch. 6 para. 42(3)(4) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 67
Modifications etc. (not altering text)
C1Sch. 6 para. 42 modified (retrospective to 1.4.2011) by Finance Act 2011 (c. 11), s. 79(2)(3)(6)