{
  "url": "https://openlegislation.uk/finance-act-2015/section-62",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-62.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/62",
  "kind": "section",
  "number": "62",
  "heading": "Climate change levy: main rates from 1 April 2016",
  "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\nElectricity£0.00559 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£0.00195 per kilowatt hour\nAny petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01251 per kilogram\nAny other taxable commodity£0.01526 per kilogram\n(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/62",
    "retrieved_at": "2026-10-28T17:01:27.985809+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."
  }
}