# Finance Act 2013, Section 199: Climate change levy: main rates


(1) In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—
“
TABLE
Taxable commodity supplied
Rate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling
Electricity
£0.00541 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
£0.00188 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.01210 per kilogram
Any other taxable commodity
£0.01476 per kilogram
”.
(2) The amendment made by subsection (1) has effect in relation to supplies treated as taking place on or after 1 April 2014.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/199 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-199
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.