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Legislation
Finance Act 2014

Crossheading Climate change levy

  • Section 96 Climate change levy: main rates for 2015-16
  • Section 97 Climate change levy: carbon price support rates for 2014-15 and 2015-16
  • Section 98 Climate change levy: carbon price support rates for 2016-17
  • Section 99 Climate change levy: exemptions: mineralogical & metallurgical processes etc
  1. Climate change levy
  2. Climate change levy: carbon price support rates for 2016-17

Section 98 | Climate change levy: carbon price support rates for 2016-17

From legislation.gov.uk

(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.

Table
Carbon price support rate commodityCarbon 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.

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