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.