PART 2Excise duties and other taxes

Climate change levy

98Climate change levy: carbon price support rates for 2016-17

1

In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) for sub-paragraph (3) substitute—

3

The carbon price support rates are as follows.

Carbon price support rate commodity

Carbon price support rate

Any gas in a gaseous state that is of a kind supplied by a gas utility

£0.00331 per kilowatt hour

Any petroleum gas, or other gaseous hydrocarbon, in a liquid state

£0.05280 per kilogram

Any commodity falling within paragraph 3(1)(d) to (f)

£1.54790 per gigajoule

2

The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.