Section 19 Rates of climate change levy
(1)
In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) substitute—
“
Table
Taxable commodity supplied Rate at which levy payable if supply is not a reduced-rate supply Electricity £0.00470 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 £0.00164 per kilowatt hour Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state £0.01050 per kilogram Any other taxable commodity £0.01281 per kilogram ”.
(2)
The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2009.