# Finance (No. 2) Act 2023, Section 328: Rates of climate change levy

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

(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—
“
TABLE
Taxable commodity supplied
Rate at which levy payable if supply is not a reduced-rate supply
Electricity
£0.00775 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
£0.00775 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state
£0.02175 per kilogram
Any other taxable commodity
£0.06064 per kilogram
”
(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 “12” substitute “11”.
(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 (S.I. 2001/838), for “0.88” substitute “0.89”.
(5) The amendments made by this section have effect in relation to supplies treated as taking place on or after 1 April 2024.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/328 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-328
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.