(1)In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00554 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 | £0.00193 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.01240 per kilogram |
| Any other taxable commodity | £0.01512 per kilogram” |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2015.
(1)Paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) is amended as follows.
(2)In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule 42 to FA 2013, for “ £0.85489 per gigajoule ” substitute “£0.81906 per gigajoule”.
(3)The amendment made by subsection (2) has effect in relation to supplies treated as taking place on or after 1 April 2014.
(4)In the table in sub-paragraph (3), as substituted by paragraph 24 of Schedule 42 to FA 2013, for “ £1.62534 per gigajoule ” substitute “£1.56860 per gigajoule”.
(5)The amendment made by subsection (4) has effect in relation to supplies treated as taking place on or after 1 April 2015.
(1)In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price support rates) for sub-paragraph (3) substitute—
“(3)The carbon price support rates are as follows.
| Carbon price support rate commodity | Carbon price support rate |
|---|---|
| Any gas in a gaseous state that is of a kind supplied by a gas utility | £0.00331 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, in a liquid state | £0.05280 per kilogram |
| Any commodity falling within paragraph 3(1)(d) to (f) | £1.54790 per gigajoule” |
(2)The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.
Schedule 20 makes provision in relation to climate change levy.