{
  "url": "https://openlegislation.uk/finance-act-2021/section-109",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-109.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/109",
  "kind": "section",
  "number": "109",
  "heading": "Rates of climate change levy from 1 April 2022 to 31 March 2023",
  "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—\nTABLE\nTaxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply\nElectricity£0.00775 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£0.00568 per kilowatt hour\nAny petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.02175 per kilogram\nAny other taxable commodity£0.04449 per kilogram\n.\n(3) In sub-paragraph (1)(c) (reduced-rate supplies in respect of any taxable commodity other than electricity or petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state), for “17” substitute “ 14 ”.\n(4) In consequence of the amendment made by subsection (3), in the definition of “r” in the Notes to paragraph 2 of Schedule 1 to the Climate Change Levy (General) Regulations 2001, for “0.83” substitute “ 0.86 ”.\n(5) The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2022 but before 1 April 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/109",
    "retrieved_at": "2026-10-28T16:58:57.317251+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."
  }
}