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Finance Act 2011
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Finance Act 2011, Section 23 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 23:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
23Rates 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 supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00509 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 | £0.00177 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01137 per kilogram |
| Any other taxable commodity | £0.01387 per kilogram”. |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2012.
Modifications etc. (not altering text)
C1S. 23: power to repeal conferred by Finance (No. 2) Act (c. 31), {ss. 5(1)}
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