62Climate change levy: main rates from 1 April 2016U.K.
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(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—
“TABLE
Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
---|---|
Electricity | £0.00559 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 | £0.00195 per kilowatt hour |
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01251 per kilogram |
Any other taxable commodity | £0.01526 per kilogram” |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.