SolvedSection 92 | Rates of climate change levy until 1 April 2021
From legislation.gov.uk
(1)Paragraph 42 of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) is amended as follows.
(2)In sub-paragraph (1), for the table substitute—
| Taxable commodity supplied | Rate at which levy payable if supply is not a reduced-rate supply |
|---|---|
| Electricity | £0.00811 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 | £0.00406 per kilowatt hour |
| Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.02175 per kilogram |
| Any other taxable commodity | £0.03174 per kilogram |
.
(3)In sub-paragraph (1)—
(a)in paragraph (ba) (reduced-rate supplies of electricity), for “7” substitute “ 8 ”,
(b)after that paragraph insert—
(bb)if the supply is a reduced-rate of supply of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state, 23 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;
, and
(c)in paragraph (c) (other reduced-rate supplies), for “22” substitute “ 19 ”.
(4)In consequence of the amendment made by subsection (3), in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for the definition of “r” substitute—
(5)The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2020.