Section 171 Climate change levy: rates
(1)
In Schedule 6 to FA 2000 (climate change levy) for the Table in paragraph 42(1) (amount payable by way of levy) substitute—
“
TABLE
Taxable commodity supplied Rate at which levy payable if supply is neither a half-rate supply nor a reduced-rate supply Electricity £0.00441 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 £0.00154 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state £0.00985 per kilogram Any other taxable commodity £0.01201 per kilogram ”
(2)
This section has effect in relation to supplies treated as taking place on or after 1st April 2007.