PART 2Excise duties and other taxes

Climate change levy

62Climate change levy: main rates from 1 April 2016

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

Electricity

£0.00559 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

£0.00195 per kilowatt hour

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

£0.01251 per kilogram

Any other taxable commodity

£0.01526 per kilogram

2

The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.