(1)Paragraph 42 of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) is amended as follows.
(2)In sub-paragraph (1), for the table substitute—
| “Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00811 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 | £0.00406 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.02175 per kilogram |
| Any other taxable commodity | £0.03174 per kilogram”. |
(3)In sub-paragraph (1)—
(a)in paragraph (ba) (reduced-rate supplies of electricity), for “7” substitute “8”,
(b)after that paragraph insert—
“(bb)if the supply is a reduced-rate of supply of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state, 23 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;”, and
(c)in paragraph (c) (other reduced-rate supplies), for “22” substitute “19”.
(4)In consequence of the amendment made by subsection (3), in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for the definition of “r” substitute—
“r= 0.92 in the case of electricity; 0.77 in the case of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state; and 0.81 in any other case.”
(5)The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2020.