SCHEDULES

SCHEDULE 30Climate change levy

PART 3Rates of climate change levy for supplies on or after 1 April 2013

20

In paragraph 42(1) of Schedule 6 to FA 2000 (amount payable by way of levy) (as amended by paragraph 10(a) above)—

a

before paragraph (c) insert—

ba

if the supply is a reduced-rate supply of electricity, 10 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;

b

in paragraph (c), for “a” (in the first place it occurs) substitute “ any other ”, and

c

for the table substitute—

TABLE

Taxable commodity supplied

Rate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling

Electricity

£0.00524 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

£0.00182 per kilowatt hour

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

£0.01172 per kilogram

Any other taxable commodity

£0.01429 per kilogram

21

In paragraph 43B(1) of Schedule 6 to FA 2000 (supplies for use in scrap metal recycling and reduced-rate supplies: deemed supply) (as inserted by paragraph 11 above), for paragraph (b) substitute—

b

the original supply was made on the basis that it was, to any extent—

i

a supply for use in scrap metal recycling,

ii

a reduced-rate supply of electricity, or

iii

a reduced-rate supply of any other taxable commodity,

22

In section 79 of FA 2011 (which provides for a lower rate of climate change levy for Northern Ireland gas supplies treated as taking place before 1 November 2013), in subsection (3)(a), for “£0.00062” substitute “ £0.00064 ”.

23

The amendments made by paragraphs 20 to 22 have effect in relation to supplies treated as taking place on or after 1 April 2013.