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Paragraph 42 C1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The amount payable by way of levy on a taxable supply is—

(a)

if the supply is F1not a reduced-rate supply F2..., the amount ascertained from the Table in accordance with sub-paragraph (2);

F3(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(ba)

if the supply is a reduced-rate supply of electricity, F58 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;

F6(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;

(c)

if the supply is F7any other reduced-rate supply, F8F911 per cent. of the amount that would be payable if the supply F10were a supply to which paragraph (a) applies;

F11(d)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12TABLE

Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00827 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£0.00827 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.02175 per kilogram
Any other taxable commodity£0.06468 per kilogram
F13(1ZA)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(1A)

Sub-paragraph (1) is subject to paragraph 45B.

F15(1B)

Sub-paragraph (1) does not apply to a deemed supply under paragraph 24A or 24B.

(2)

The levy payable on a fraction of a quantity of a commodity is that fraction of the levy payable on that quantity of the commodity.

F16(3)

If a reduced-rate supply is part of an aid scheme within Article 25 of Commission Regulation (EC) No. 800/2008, sub-paragraph (4) cites the title and publication reference of that Regulation for the purpose of complying with Article 3(1) of that Regulation.

(4)

That citation is Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty (General block exemption Regulation) (O.J. 2008 No. L214/3) (with the reference to Articles 87 and 88 being read, as a result of the Treaty of Lisbon, as a reference to Articles 107 and 108 of the Treaty on the Functioning of the European Union).

Annotations

Textual amendments

F1

Word in Sch. 6 para. 42(1)(a) substituted (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(a)(16); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

F2

Words in Sch. 6 para. 42(1)(a) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(a), 10

F3

Sch. 6 para. 42(1)(b) repealed (1.11.2007) by Finance Act 2006 (c. 25), s. 172(11)(b)(16), Sch. 26 Pt. 8(1); S.I. 2007/2901, art. 2(1) (with art. 2(2)-(4))

F4

Sch. 6 para. 42(1)(ba) inserted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(a), 23

F5

Word in Sch. 6 para. 42(1)(ba) substituted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2020 (c. 14), s. 92(3)(a)

F6

Sch. 6 para. 42(1)(bb) inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2020 (c. 14), s. 92(3)(b)

F7

Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2013) by Finance Act 2012 (c. 14), Sch. 30 paras. 20(b), 23

F8

Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies treated as taking place on or after 1.4.2011) by Finance Act 2010 (c. 13), s. 18

F9

Word in Sch. 6 para. 42(1)(c) substituted (1.4.2024 in relation to supplies treated as taking place on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 328(3)(5)

F10

Words in Sch. 6 para. 42(1)(c) substituted (with effect in relation to supplies of taxable commodities so far as the commodities are actually supplied on or after 1.4.2012) by Finance Act 2012 (c. 14), Sch. 30 paras. 10(a)(ii), 19

F11

Sch. 6 para. 42(1)(d) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(2)(b), 10

F12

Sch. 6 para. 42(1) Table substituted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2026 (c. 11), s. 100(1)

F13

Sch. 6 para. 42(1ZA) omitted (1.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 3(3), 10

F14

Sch. 6 para. 42(1A) inserted (with effect where the certification period begins on or after 1.4.2009) by Finance Act 2009 (c. 10), s. 118(2), Sch. 59 para. 5

F15

Sch. 6 para. 42(1B) inserted (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 paras. 13, 21

F16

Sch. 6 para. 42(3)(4) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 67

Modifications

C1

Sch. 6 para. 42 modified (retrospective to 1.4.2011) by Finance Act 2011 (c. 11), s. 79(2)(3)(6)

Notes on Schedule 6

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2

Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Notes on Part IV

Modifications

C1

Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3