{
  "url": "https://openlegislation.uk/finance-act-2006/section-171",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-171.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/171",
  "kind": "section",
  "number": "171",
  "heading": "Climate change levy: rates",
  "text": "(1) In Schedule 6 to FA 2000 (climate change levy) for the Table in paragraph 42(1) (amount payable by way of levy) substitute—\n“\nTABLE\nTaxable commodity supplied\nRate at which levy payable if supply is neither a half-rate supply nor a reduced-rate supply\nElectricity\n£0.00441 per kilowatt hour\nGas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility\n£0.00154 per kilowatt hour\nAny petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state\n£0.00985 per kilogram\nAny other taxable commodity\n£0.01201 per kilogram\n”\n(2) This section has effect in relation to supplies treated as taking place on or after 1st April 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/171",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}