Section 13 Rates of climate change levy

(1)

For the Table in paragraph 42(1) of Schedule 6 to FA 2000 substitute—

Table
Taxable commodity supplied Rate at which levy payable if supply is not a reduced-rate supply
Electricity £0.00456 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 £0.00159 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state £0.01018 per kilogram
Any other taxable commodity £0.01242 per kilogram

Taxable commodity supplied	Rate at which levy payable if supply is not a reduced-rate supply
Electricity	£0.00456 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	£0.00159 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.01018 per kilogram
Any other taxable commodity	£0.01242 per kilogram

(2)

The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1st April 2008.