Finance Act 2008

19Rates of climate change levyU.K.

(1)In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—

Table
Taxable commodity suppliedRate 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.