PART 9

Other taxes and duties

Climate change levy

CCL: main rates from 1 April 2018
146
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.