Part 1Charges, rates, allowances etc

Environmental taxes

23Rates 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

£0.00509 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.