Part 1U.K.Charges, rates, thresholds etc

EnvironmentU.K.

10Fuel duty rates and rebatesU.K.

(1)The Hydrocarbon Oil Duties Act 1979 (c. 5) is amended as follows.

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

(a)in paragraph (a) (ultra low sulphur petrol), for “£0.4835” substitute “ £0.5035 ”,

(b)in paragraph (aa) (sulphur-free petrol), for “£0.4835” substitute “ £0.5035 ”,

(c)in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5768” substitute “ £0.6007 ”,

(d)in paragraph (c) (ultra low sulphur diesel), for “£0.4835” substitute “ £0.5035 ”,

(e)in paragraph (ca) (sulphur-free diesel), for “£0.4835” substitute “ £0.5035 ”, and

(f)in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5468” substitute “ £0.5694 ”.

(3)In section 6AA(3) (biodiesel), for “£0.2835” substitute “ £0.3035 ”.

(4)In section 6AD(3) (bioethanol), for “£0.2835” substitute “ £0.3035 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.1081” substitute “ £0.1370 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.1221” substitute “ £0.1649 ”.

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

(a)in paragraph (a) (fuel oil), for “£0.0729” substitute “ £0.0929 ”,

(b)in paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0769” substitute “ £0.0969 ”, and

(c)in paragraph (ba) (ultra low sulphur diesel), for “£0.0769” substitute “ £0.0969 ”.

(7)In section 13A(1) (rebate on unleaded petrol), for “£0.0617” substitute “ £0.0642 ”.

(8)In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0729” substitute “ £0.0929 ”.

(9)The amendments made by this section come into force on 1st October 2007.