Finance Act 2007

13Rates of climate change levyU.K.

(1)For the Table in paragraph 42(1) of Schedule 6 to FA 2000 substitute—

Table
Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00456 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£0.00159 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01018 per kilogram
Any other taxable commodity£0.01242 per kilogram.

(2)The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1st April 2008.