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Finance Act 2012
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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 supplied | Rate 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”. |
21In paragraph 43B(1) of Schedule 6 to FA 2000 (supplies for use in scrap metal recycling and reduced-rate supplies: deemed supply) (as inserted by paragraph 11 above), for paragraph (b) substitute—
“(b)the original supply was made on the basis that it was, to any extent—
(i)a supply for use in scrap metal recycling,
(ii)a reduced-rate supply of electricity, or
(iii)a reduced-rate supply of any other taxable commodity,”.
22In section 79 of FA 2011 (which provides for a lower rate of climate change levy for Northern Ireland gas supplies treated as taking place before 1 November 2013), in subsection (3)(a), for “£0.00062” substitute “£0.00064”.
23The amendments made by paragraphs 20 to 22 have effect in relation to supplies treated as taking place on or after 1 April 2013.
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