(1) Subject to the provisions of this Chapter and any regulations made under it, a duty of excise, to be known as natural gas carbon tax, shall be charged, levied and paid at the rate specified in column (2) of the Table to this subsection with effect as on and from the date specified in column (1) of that Table on all natural gas, other than natural gas subject to mineral oil tax under section 95(1)(b) of the Finance Act 1999, supplied in the State by a supplier.

Table - Rate of natural gas carbon tax

(2) Subsection (1) shall apply to all natural gas supplied by a supplier for combustion by such supplier.