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SCHEDULES

SCHEDULE 30Climate change levy

PART 3Rates of climate change levy for supplies on or after 1 April 2013

20In paragraph 42(1) of Schedule 6 to FA 2000 (amount payable by way of levy) (as amended by paragraph 10(a) above)—

(a)before paragraph (c) insert—

(ba)if the supply is a reduced-rate supply of electricity, 10 per cent of the amount that would be payable if the supply were a supply to which paragraph (a) applies;,

(b)in paragraph (c), for “a” (in the first place it occurs) substitute “any other”, and

(c)for the table substitute—

TABLE

Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply or a supply for use in scrap metal recycling
Electricity£0.00524 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£0.00182 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state£0.01172 per kilogram
Any other taxable commodity£0.01429 per kilogram.