199Climate change levy: main ratesU.K.
This section has no associated Explanatory Notes
(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 supplied | Rate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling |
|---|---|
| Electricity | £0.00541 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.