http://www.legislation.gov.uk/ukpga/2007/11/section/13Finance Act 2007An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-27Expert Participation2026-04-01 Finance Act 2007Sch. 24 para. 4A(A1)(1)Finance Act 2015Sch. 20 para. 3(2)s. 120(2)Finance Act 2007Sch. 24 para. 12(5)(za)Finance Act 2015Sch. 20 para. 6(a)s. 120(2)Finance Act 2007Sch. 24 para. 21A(A1)Finance Act 2015Sch. 20 para. 7(2)s. 120(2)Finance Act 2007s. 993Finance Act 2016s. 118(2)s. 117 Part 1131For the Table in paragraph 42(1) of Schedule 6 to FA 2000 substitute—

Taxable commodity supplied	Rate at which levy payable if supply is not a reduced-rate supply
Electricity	£0.00456 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	£0.00159 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.01018 per kilogram
Any other taxable commodity	£0.01242 per kilogram

.2The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1st April 2008.