{
  "url": "https://openlegislation.uk/finance-act-2013/section-199",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-199.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/199",
  "kind": "section",
  "number": "199",
  "heading": "Climate change levy: main rates",
  "text": "(1) In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—\nTABLE\nTaxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling\nElectricity£0.00541 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£0.00188 per kilowatt hour\nAny petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01210 per kilogram\nAny other taxable commodity£0.01476 per kilogram\n.\n(2) The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/199",
    "retrieved_at": "2026-10-28T17:02:16.948797+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."
  }
}