Finance Act 2007

10 Fuel duty rates and rebates

(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.