Background
6.In the Autumn Statement 2012 it was announced that in order to support motorists and businesses with the high cost of fuel, the fuel duty increases that were planned for 1 January 2013 would be cancelled.
7.Section 20 of the Finance Act 2011 increased the rates set out in section 19 of that Act with effect from 1 January 2012. That increase was negated until 1st August 2012 by the Excise Duties (Road Fuel Gas)(Reliefs)(No.2) Regulations 2011 (S.I. 2011/3064) in relation to road fuel gas and by the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011 (S.I. 2011/2904) in relation to the other fuels.
8.The increases were further deferred by means of section 188 of the Finance Act 2012, which provided that the HODA has effect as if the amendments made by section 20 of the Finance Act 2011 had never been made for the period on or after the 1 August 2012 until 1 January 2013.
9.Following the Autumn Statement the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012 (S.I. 2012/3055) and The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012 (S.I. 2012/3056) negated the increases in duty provided by section 20 of the Finance Act 2011 with effect from 1 January 2013.
10.These changes now amend the rates of duty in HODA to reflect the effective current rates of duty so that the increases in duties provided by section 20 of the Finance Act 2011 will not become payable.