PART 9Other taxes and duties

Climate change levy

144CCL: abolition of exemption for electricity from renewable sources

1

In Schedule 6 to FA 2000 (climate change levy), in paragraph 19(1) (exemption for electricity from renewable sources)—

a

in paragraph (c), omit the final “and”;

b

after paragraph (d) insert

, and

e

the electricity is actually supplied before 1 April 2018.

2

In that Schedule omit the following—

a

in paragraph 5(3), “20(6)(a),”;

b

paragraphs 19 and 20;

c

paragraph 24(2).

3

The repeals made by subsection (2) come into force on the day appointed by the Treasury by regulations made by statutory instrument.

145CCL: main rates from 1 April 2017

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

Electricity

£0.00568 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

£0.00198 per kilowatt hour

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

£0.01272 per kilogram

Any other taxable commodity

£0.01551 per kilogram

2

The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2017.

146CCL: main rates from 1 April 2018

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

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

2

The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2018.

147CCL: main rates from 1 April 2019

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

Electricity

£0.00847 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

£0.00339 per kilowatt hour

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

£0.02175 per kilogram

Any other taxable commodity

£0.02653 per kilogram

2

The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2019.

148CCL: reduced rates from 1 April 2019

1

In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy)—

a

in paragraph (ba) (reduced-rate supplies of electricity), for “10” substitute “ 7 ”;

b

in paragraph (c) (other reduced-rate supplies), for “35” substitute “ 22 ”.

2

The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2019.