{
  "url": "https://openlegislation.uk/finance-act-2026/section-100",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-100.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/100",
  "kind": "section",
  "number": "100",
  "heading": "Rates of climate change levy",
  "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—\n“\nTABLE\nTaxable commodity supplied\nRate at which levy payable if supply is not a reduced-rate supply\nElectricity\n£0.00827 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\n£0.00827 per kilowatt hour\nAny petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state\n£0.02175 per kilogram\nAny other taxable commodity\n£0.06468 per kilogram\n”.\n(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2027.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/100",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}