Finance Act 2016

Climate change levy

144 CCL: abolition of exemption for electricity from renewable sources

(1) In Schedule 6 to FA 2000 (climate change levy), in paragraph 19(1) (exemption for electricity from renewable sources)—

(a) in paragraph (c), omit the final “and”;

(b) after paragraph (d) insert “, and

(e) the electricity is actually supplied before 1 April 2018.”

(2) In that Schedule omit the following—

(a) in paragraph 5(3), “20(6)(a),”;

(b) paragraphs 19 and 20;

(c) paragraph 24(2).

(3) The repeals made by subsection (2) come into force on the day appointed by the Treasury by regulations made by statutory instrument.

145 CCL: main rates from 1 April 2017

(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	£0.00568 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	£0.00198 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.01272 per kilogram
Any other taxable commodity	£0.01551 per kilogram”.

(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2017.

146 CCL: main rates from 1 April 2018

(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	£0.00583 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	£0.00203 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.01304 per kilogram
Any other taxable commodity	£0.01591 per kilogram”.

(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2018.

147 CCL: main rates from 1 April 2019

(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	£0.00847 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	£0.00339 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.02175 per kilogram
Any other taxable commodity	£0.02653 per kilogram”.

(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2019.

148 CCL: reduced rates from 1 April 2019

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

(a) in paragraph (ba) (reduced-rate supplies of electricity), for “10” substitute “7”;

(b) in paragraph (c) (other reduced-rate supplies), for “35” substitute “22”.

(2) The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2019.