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Legislation
Finance Act 2008

Crossheading Environmental taxes and duties

  • Section 17 Rates of vehicle excise duty
  • Section 18 Standard rate of landfill tax
  • Section 19 Rates of climate change levy
  • Section 20 Rate of aggregates levy
  • Section 21 Carbon reduction trading scheme: charges for allocations
  1. Environmental taxes and duties
  2. Rates of climate change levy

Section 19 | Rates of climate change levy

From legislation.gov.uk

(1)In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—

Table
Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00470 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£0.00164 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01050 per kilogram
Any other taxable commodity£0.01281 per kilogram

.

(2)The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2009.

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