Finance Act 2010

17Rates of climate change levyU.K.

This section has no associated Explanatory Notes

(1)In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—

TABLE
Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00485 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£0.00169 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01083 per kilogram
Any other taxable commodity£0.01321 per kilogram.

(2)The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2011.