Part 1Charges, rates, thresholds etc

Environment

13Rates of climate change levy

1

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

Table

Taxable commodity supplied

Rate 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.