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Finance Act 2006
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171Climate change levy: rates
(1)In Schedule 6 to FA 2000 (climate change levy) for the Table in paragraph 42(1) (amount payable by way of levy) substitute—
TABLE
| Taxable commodity supplied | Rate at which levy payable if supply is neither a half-rate supply nor a reduced-rate supply |
|---|---|
| Electricity | £0.00441 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 | £0.00154 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.00985 per kilogram |
| Any other taxable commodity | £0.01201 per kilogram |
(2)This section has effect in relation to supplies treated as taking place on or after 1st April 2007.
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