PART 9Other taxes and duties
Climate change levy
147CCL: 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.