http://www.legislation.gov.uk/ukpga/2021/26/section/109/enactedFinance Act 2021enKing's Printer of Acts of Parliament2023-12-06 PART 3Other taxesEnvironmental taxesRates of climate change levy from 1 April 2022 to 31 March 2023 109 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— TABLE
Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00775 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£0.00568 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.02175 per kilogram
Any other taxable commodity£0.04449 per kilogram
. 3 In sub-paragraph (1)(c) (reduced-rate supplies in respect of any taxable commodity other than electricity or petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state), for “17” substitute “14”. 4 In consequence of the amendment made by subsection (3), in the definition of “r” in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for “0.83” substitute “0.86”. 5 The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2022 but before 1 April 2023.