http://www.legislation.gov.uk/id/ukpga/2013/29

PART 4Excise duties and other taxes

Climate change levy

199Climate change levy: main rates

(1)

In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) 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
£0.00541 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
£0.00188 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.01210 per kilogram
Any other taxable commodity
£0.01476 per kilogram”.

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	£0.00541 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	£0.00188 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.01210 per kilogram
Any other taxable commodity	£0.01476 per kilogram”.

(2)

The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2014.