Part 1Excise duties

Hydrocarbon oil duties

7Rates from 1st September 2006

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.