Part 1

Charges, rates etc

Fuel duties

Fuel duties: rates and rebates from April 2010
12
1
HODA 1979 is amended as follows.
2
In section 6(1A) (main rates)—
a
in paragraph (a) (unleaded petrol), for “£0.5619” substitute “ £0.5719 ”,
b
in paragraph (aa) (aviation gasoline), for “£0.3457” substitute “ £0.3835 ”,
c
in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6591” substitute “ £0.6691 ”, and
d
in paragraph (c) (heavy oil), for “£0.5619” substitute “ £0.5719 ”.
3
In section 6AA(3) (rate of duty on biodiesel), for “shall be £0.3619 a litre” substitute “ is the same as that in the case of heavy oil ”.
4
In section 6AB (rate of duty on bioblend)—
a
in subsection (3), for the words after “is the” substitute “ same as that in the case of heavy oil. ”, and
b
omit subsections (4) and (5).
5
In section 6AD(3) (rate of duty on bioethanol), for “shall be £0.3619 a litre.” substitute “ is the same as that in the case of unleaded petrol. ”
6
In section 6AE (rate of duty on blends of bioethanol and hydrocarbon oil)—
a
in subsection (3), for the words after “bioethanol blend” substitute “ is the same as that in the case of unleaded petrol. ”, and
b
omit subsections (4) and (5).
7
In section 8(3) (road fuel gas)—
a
in paragraph (a) (natural road fuel gas), for “£0.2216” substitute “ £0.2360 ”, and
b
in paragraph (b) (other road fuel gas), for “£0.2767” substitute “ £0.3053 ”.
8
In section 11(1) (rebate on heavy oil)—
a
in paragraph (a) (fuel oil), for “£0.1037” substitute “ £0.1055 ”, and
b
in paragraph (b) (gas oil), for “£0.1080” substitute “ £0.1099 ”.
9
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1037” substitute “ £0.1055 ”.
10
In section 14A(2) (rebate on certain biodiesel), for “£0.1080” substitute “ £0.1099 ”.
11
The following are revoked—
a
the Hydrocarbon Oil Duties (Hydrogenation of Biomass) (Reliefs) Regulations 2006 (S.I. 2006/3426),
b
the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) (Amendment) Regulations 2007 (S.I. 2007/2406), and
c
regulation 11 of the Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753).
12
The amendments made by this section are treated as having come into force on 1 April 2010.