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Finance Act 2006

Changes over time for: Cross Heading: Hydrocarbon oil duties

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Hydrocarbon oil dutiesU.K.

6Rates until 1st September 2006U.K.

(1)HODA 1979 is amended as follows.

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

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

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

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

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

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

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

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

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

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) for “£0.1080” substitute “ £0.0900 ”, and

(b)in paragraph (b) for “£0.1270” substitute “ £0.0900 ”.

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

(7)The following statutory instruments shall cease to have effect—

(a)the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005 (S.I. 2005/1978),

(b)the Excise Duties (Road Fuel Gases) (Reliefs) Regulations 2005 (S.I. 2005/1979), and

(c)the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2005 (S.I. 2005/3330).

7Rates from 1st September 2006U.K.

(1)HODA 1979 is amended as follows.

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

(a)in paragraph (a) (ultra low sulphur petrol) for “£0.4710” substitute “ £0.4835 ”,

(b)in paragraph (aa) (sulphur-free petrol) for “£0.4710” substitute “ £0.4835 ”,

(c)in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5620” substitute “ £0.5768 ”,

(d)in paragraph (c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4835 ”,

(e)in paragraph (ca) (sulphur-free diesel) for “£0.4710” substitute “ £0.4835 ” and

(f)in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5327” substitute “ £0.5468 ”.

(3)In section 6AA(3) (biodiesel) for “£0.2710” substitute “ £0.2835 ”.

(4)In section 6AD(3) (bioethanol) for “£0.2710” substitute “ £0.2835 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) for “£0.0900” substitute “ £0.1081 ”, and

(b)in paragraph (b) for “£0.0900” substitute “ £0.1221 ”.

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

(a)in paragraph (a) for “£0.0604” substitute “ £0.0729 ”,

(b)in paragraph (b) for “£0.0644” substitute “ £0.0769 ”, and

(c)in paragraph (ba) for “£0.0644” substitute “ £0.0769 ”.

(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 “£0.0604” substitute “ £0.0729 ”.

(9)This section comes into force on 1st September 2006.

8Road vehiclesU.K.

After section 27(1A) of HODA 1979 (interpretation) insert—

(1B)The Treasury may by order made by statutory instrument amend Schedule 1 to this Act so as to—

(a)add a class of excepted vehicle,

(b)remove a class of excepted vehicle, or

(c)redefine a class of excepted vehicle.

(1C)Section 2A(2) and (3) above shall apply to an order under subsection (1B).

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