{
  "url": "https://openlegislation.uk/finance-act-2020/section-92",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-92.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/92",
  "kind": "section",
  "number": "92",
  "heading": "Rates of climate change levy until 1 April 2021",
  "text": "(1) Paragraph 42 of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) is amended as follows.\n(2) In sub-paragraph (1), for the table substitute—\nTaxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply\nElectricity£0.00811 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£0.00406 per kilowatt hour\nAny petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.02175 per kilogram\nAny other taxable commodity£0.03174 per kilogram\n.\n(3) In sub-paragraph (1)—\n(a) in paragraph (ba) (reduced-rate supplies of electricity), for “7” substitute “ 8 ”,\n(b) after that paragraph insert—\n(bb) if the supply is a reduced-rate of supply of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state, 23 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;\n, and\n(c) in paragraph (c) (other reduced-rate supplies), for “22” substitute “ 19 ”.\n(4) In consequence of the amendment made by subsection (3), in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for the definition of “r” substitute—\nr= 0.92 in the case of electricity; 0.77 in the case of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state; and 0.81 in any other case.\n(5) The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2020.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/92",
    "retrieved_at": "2026-10-28T16:59:25.131008+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."
  }
}