Finance Act 2010 Explanatory Notes


1.Section 12 provides for changes in rates of duty and rates of rebate on products charged to duty under the Hydrocarbon Oil Duties Act 1979 (HODA). Duty rates on the main road fuels are increased by 1 penny per litre (ppl), and effective rates of duty on non-road fuels are increased by the same proportion as main road fuels. The duty rate on biofuels is increased following the abolition of the duty differential by 21ppl to the same rate as on the main road fuels. The duty increase on natural gas maintains the differential with the main road fuels, while the differential for road fuel gas other than natural gas is reduced by the equivalent of 1ppl. Duty on leaded petrol is increased by 1ppl and on aviation gasoline (avgas) by 3.78ppl. These changes come into effect on 1 April 2010.

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