# Finance Act 2016, Section 146: CCL: main rates from 1 April 2018


(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
Electricity
£0.00583 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
£0.00203 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.01304 per kilogram
Any other taxable commodity
£0.01591 per kilogram
”.
(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2018.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/146 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

