# Finance Act 2026, Section 100: Rates of climate change levy

Extent: E+W+S+N.I.

(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
£0.00827 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
£0.00827 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.02175 per kilogram
Any other taxable commodity
£0.06468 per kilogram
”.
(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2027.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/100 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.