Part 1Excise duties

Hydrocarbon oil etc duties

5Rates of hydrocarbon oil duties etc. from 1st September 2005

1

HODA 1979 is amended as follows.

2

In subsection (1A) of section 6 (hydrocarbon oil: rates of duty)—

a

in paragraph (a) (ultra low sulphur petrol), for “£0.4710” substitute “ £0.4832 ”,

b

in paragraph (aa) (sulphur-free petrol), for “£0.4710” substitute “ £0.4832 ”,

c

in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5620” substitute “ £0.5766 ”,

d

in paragraph (c) (ultra low sulphur diesel), for “£0.4710” substitute “ £0.4832 ”,

e

in paragraph (ca) (sulphur-free diesel), for “£0.4710” substitute “ £0.4832 ”, and

f

in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5327” substitute “ £0.5465 ”.

3

In section 6AA(3) (biodiesel), for “£0.2710” substitute “ £0.2832 ”.

4

In section 6AD(3) (bioethanol), for “£0.2710” substitute “ £0.2832 ”.

5

In section 8(3) (road fuel gas)—

a

in paragraph (a) (natural road fuel gas), for “£0.0900” substitute “ £0.1080 ”, and

b

in paragraph (b) (other road fuel gas), for “£0.0900” substitute “ £0.1270 ”.

6

In section 11(1) (rebate on heavy oil)—

a

in paragraph (a) (fuel oil), for “£0.0482” substitute “ £0.0604 ”,

b

in paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”, and

c

in paragraph (ba) (ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”.

7

In section 13A(1) (rebate on unleaded petrol), for “£0.0601” substitute “ £0.0617 ”.

8

In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0482” substitute “ £0.0604 ”.

9

This section comes into force on 1st September 2005.