Section 16: Fuel Duties: Rates and Rebates from September 2009
Summary
1.Section 16 provides for changes in the rates of duty and rates of rebate on hydrocarbon oils and biodiesel, and rates of duty on road fuel gases, bioethanol, and fuel substitutes, with effect from 1 September 2009.
Details of the Section
2.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.
3.Subsections (3)-(5) amend the rate of duty on biodiesel, bioethanol and road fuel gases.
4.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.
5.Subsection (9) provides for the changes to come into effect on 1 September 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.
