Historically, excise duties were only charged on hydrocarbon oils, but times have changed and new forms of energy are now on the market. These include biofuels and electricity. In the UK, the law in the Hydrocarbon Oils Duties Act 1979, still taxes oils and biofuels, but the tax on electricity is climate change levy (CCL) (see ¶76-000). Carbon floor pricing was incorporated into CCL in 2013.

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