PART 3Other taxes

Environmental taxes

92Rates of climate change levy until 1 April 2021

(1)

Paragraph 42 of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) is amended as follows.

(2)

In sub-paragraph (1), for the table substitute—

“Taxable commodity supplied

Rate at which levy payable if supply is not a reduced-rate supply

Electricity

£0.00811 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

£0.00406 per kilowatt hour

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

£0.02175 per kilogram

Any other taxable commodity

£0.03174 per kilogram”.

(3)

In sub-paragraph (1)—

(a)

in paragraph (ba) (reduced-rate supplies of electricity), for “7” substitute “ 8 ”,

(b)

after that paragraph insert—

“(bb)

if the supply is a reduced-rate of supply of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state, 23 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;”, and

(c)

in paragraph (c) (other reduced-rate supplies), for “22” substitute “ 19 ”.

(4)

In consequence of the amendment made by subsection (3), in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for the definition of “r” substitute—

“r= 0.92 in the case of electricity; 0.77 in the case of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state; and 0.81 in any other case.”

(5)

The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2020.