Part 1Charges, rates, allowances, reliefs etc

Environmental taxes and duties

19Rates of climate change levy

(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

£0.00470 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

£0.00164 per kilowatt hour

Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state

£0.01050 per kilogram

Any other taxable commodity

£0.01281 per kilogram”.

(2)

The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2009.