{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-30/paragraph-20.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/30/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "In paragraph 42(1) of Schedule 6 to FA 2000 (amount payable by way of levy) (as amended by paragraph 10(a) above)—\n(a) before paragraph (c) insert—\n“(ba) if the supply is a reduced-rate supply of electricity, 10 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;”,\n(b) in paragraph (c), for “a” (in the first place it occurs) substitute “ any other ”, and\n(c) for the table substitute—\n“\nTABLE\nTaxable commodity supplied\nRate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling\nElectricity\n£0.00524 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£0.00182 per kilowatt hour\nAny petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state\n£0.01172 per kilogram\nAny other taxable commodity\n£0.01429 per kilogram\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/30/paragraph/20",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}