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Finance Act 2013

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Climate change levy

199Climate change levy: main rates

(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—

TABLE
Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling
Electricity£0.00541 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£0.00188 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01210 per kilogram
Any other taxable commodity£0.01476 per kilogram.

(2)The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2014.

200Climate change levy: supplies subject to carbon price support rates etc

Schedule 42 amends Schedule 6 to FA 2000 (climate change levy).

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