(1)In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—
Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
---|---|
Electricity | £0.00470 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 | £0.00164 per kilowatt hour |
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01050 per kilogram |
Any other taxable commodity | £0.01281 per kilogram”. |
(2)The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2009.