(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.
(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—
| 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.
(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—
| 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.
(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—
| 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.
(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.