(Finance Act 2000, Sch. 6, para. 42 as amended by subsequent Finance Acts).

Main Rates

Electricity

(per kilowatt hour)

Natural Gas

(per kilowatt hour)

Liquified Petroleum Gas

(per kilogram))

Other taxable commodities

(per kilogram)

Rate

Red’ rate

Rate

Red’ rate

Rate

Red’ rate

Rate

Red’ rate

1 April 2023(1)

£0.00775

8%

£0.00672

12%

£0.02175

23%

£0.05258

12%

1 April 2022

£0.00775

8%

£0.00568

14%

£0.02175

23%

£0.04449

14%

1 April 2021

£0.00775

8%

£0.00465

17%

£0.02175

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