SCHEDULES
SCHEDULE 30Climate change levy
PART 3Rates of climate change levy for supplies on or after 1 April 2013
20
In paragraph 42(1) of Schedule 6 to FA 2000 (amount payable by way of levy) (as amended by paragraph 10(a) above)—
a
before paragraph (c) insert—
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;
b
in paragraph (c), for “a” (in the first place it occurs) substitute “any other”, and
c
for the table substitute—
TABLE
Taxable commodity supplied
Rate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling
Electricity
£0.00524 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
£0.00182 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.01172 per kilogram
Any other taxable commodity
£0.01429 per kilogram
21
In paragraph 43B(1) of Schedule 6 to FA 2000 (supplies for use in scrap metal recycling and reduced-rate supplies: deemed supply) (as inserted by paragraph 11 above), for paragraph (b) substitute—
b
the original supply was made on the basis that it was, to any extent—
i
a supply for use in scrap metal recycling,
ii
a reduced-rate supply of electricity, or
iii
a reduced-rate supply of any other taxable commodity,
22
In section 79 of FA 2011 (which provides for a lower rate of climate change levy for Northern Ireland gas supplies treated as taking place before 1 November 2013), in subsection (3)(a), for “£0.00062” substitute “£0.00064”.
23
The amendments made by paragraphs 20 to 22 have effect in relation to supplies treated as taking place on or after 1 April 2013.