# Finance Act 2020, Section 92: Rates of climate change levy until 1 April 2021


(1) Paragraph 42 of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) is amended as follows.
(2) In sub-paragraph (1), for the table substitute—
“
Taxable commodity supplied
Rate at which levy payable if supply is not a reduced-rate supply
Electricity
£0.00811 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
£0.00406 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.02175 per kilogram
Any other taxable commodity
£0.03174 per kilogram
”.
(3) In sub-paragraph (1)—
(a) in paragraph (ba) (reduced-rate supplies of electricity), for “7” substitute “ 8 ”,
(b) after that paragraph insert—
“(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;”, and
(c) in paragraph (c) (other reduced-rate supplies), for “22” substitute “ 19 ”.
(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—
“r= 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.”
(5) The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2020.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/92 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.