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Finance Act 2009

Background Note

6.Budget 2009 announced that the duty on the main road fuels and leaded petrol would be increased by 2 pence per litre with effect from 1 September 2009. The duty rates for biodiesel, bioethanol, and road fuel gases (natural gas and liquefied petroleum gas) will also be increased to maintain the current differentials

7.Effective rates of duty for non-road fuels will be increased by the same percentage as main road fuels, as will the rate for aviation gasoline, from the same date.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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