92 Rates of climate change levy until 1 April 2021
Finance Act 2020 (2020 c 14) | Legislation

Environmental taxes

92  Rates of climate change levy until 1 April 2021

(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—

“T´¡µþ³¢·¡

“Taxable commodity suppliedRate at which levy payable if supply is not a reduced-rate supply
Electricity£0.00811 per kilowatt
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