1.Section 15 provides for changes in rates of duty and rates of rebate on products charged to duty under the Hydrocarbon Oil Duties Act 1979 (HODA).
2.Duty rates on the main road fuels are increased by 1.84 pence per litre (ppl), and effective rates of duty on non-road fuels are increased by the same proportion as main road fuels. Duty increases on biofuels and natural gas maintain the differential with the main road fuels, while the differential for road fuel gas other than natural gas is reduced by the equivalent of 1 penny per litre. These changes came into effect on 1 April 2009.
3.From 1 May 2009, duty on leaded petrol is increased by 1.84 pence per litre (ppl) and on aviation gasoline (avgas) by 2.31 ppl.
4.Subsection (2) amends the rates of duty on unleaded petrol, aviation gasoline, light oil other than unleaded petrol or aviation gasoline, and heavy oil in HODA.
5.Subsections (3)-(5) amend the rate of duty on biodiesel, bioethanol and road fuel gases.
6.Subsections (6)-(8) amend the effective rate of duty on fuel oil, gas oil, light oil for use as furnace fuel and biodiesel for off-road use.
7.Subsection (9) provides for the changes for aviation gasoline and light oil other than unleaded petrol or aviation gasoline to come into force on 1 May 2009.
8.Subsection (10) provides for the changes other than to aviation gasoline and light oil other than unleaded petrol or aviation gasoline to be treated as having come into force on 1 April 2009.
9.In the 2007 and 2008 Budgets and 2008 Pre-Budget Report, the Government announced that duty rates on the main road fuels would be increased by 1.84 ppl, and duty on non-road fuels would be increased by the same proportion, with effect from 1 April 2009. On 30 March 2009, HM Revenue and Customs issued a Business Brief 22/09 confirming that the pre-announced increases were going ahead.
10.Duty increases on biofuels and natural gas maintain the differential with the main road fuels, while the differential for road fuel gas other than natural gas is reduced by the equivalent of 1 penny per litre. These increases also took effect from 1 April 2009. With effect from 1 May 2009, duty on leaded petrol is increased by 1.84 ppl and on aviation gasoline by 2.31 ppl.