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Finance Act 2008

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Changes over time for: Cross Heading: Fuel duties

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Version Superseded: 01/01/2023

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Status:

Point in time view as at 21/07/2008.

Changes to legislation:

Finance Act 2008, Cross Heading: Fuel duties is up to date with all changes known to be in force on or before 10 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Fuel dutiesU.K.

13Rates and rebates: simplificationU.K.

(1)HODA 1979 is amended as follows.

(2)In section 1 (hydrocarbon oil), omit—

(a)subsections (3A) and (3B),

(b)in subsection (3C), “; and petrol is “leaded petrol” if it is not unleaded petrol”, and

(c)subsections (6) and (7).

(3)In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute—

(1A)The rates are—

(a)£0.5035 a litre in the case of unleaded petrol,

(b)£0.6007 a litre in the case of light oil other than unleaded petrol, and

(c)£0.5035 a litre in the case of heavy oil.

(4)In section 6AB(5) (duty on bioblend), omit the words from “of the description” to the end.

(5)In section 11(1) (rebate on heavy oil), omit—

(a)in paragraph (b), “which is not ultra low sulphur diesel”, and

(b)paragraph (ba).

(6)In section 13AA(6) (restrictions on use of rebated kerosene), omit “which is not ultra low sulphur diesel or sulphur-free diesel”.

(7)Omit section 13A (rebate on unleaded petrol).

(8)In section 20AAA(4)(a) (mixing of rebated oil), for “section 6(1A)(d)” substitute “ section 6A(1A)(c) ”.

(9)In section 27(1) (interpretation)—

(a)in the definition of “rebate”, omit “13A,”,

(b)omit the definitions of “sulphur-free diesel”, “sulphur-free petrol”, “ultra low sulphur diesel” and “ultra low sulphur petrol”, and

(c)for “and “leaded petrol” have” substitute “ has ”.

(10)In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007 (S.I.2007/3072), for “sulphur-free petrol” substitute “ unleaded petrol ”.

(11)In consequence of this section, omit—

(a)in FA 1987, section 1(2) and (3),

(b)in FA 1997, section 7(5)(a) and (b) and (8)(b),

(c)in FA 2000, section 5(3),

(d)in FA 2001, section 2(1), and

(e)in FA 2004, section 7(2), (5) to (7) and (8)(a).

(12)The amendments made by this section are treated as having come into force on 1 April 2008.

14Biodiesel and bioblendU.K.

Schedule 5 contains provision about biodiesel and bioblend.

15Rates and rebates: increase from 1 October 2008U.K.

(1)HODA 1979 is amended as follows.

(2)In section 6(1A) (main rates)—

(a)in paragraph (a) (unleaded petrol), for “£0.5035” substitute “ £0.5235 ”,

(b)in paragraph (b) (light oil other than unleaded petrol), for “£0.6007” substitute “ £0.6207 ”, and

(c)in paragraph (c), (heavy oil), for “£0.5035” substitute “ £0.5235 ”.

(3)In section 6AA(3) (rate of duty on biodiesel), for “£0.3035” substitute “ £0.3235 ”.

(4)In section 6AD(3) (rate of duty on bioethanol), for “£0.3035” substitute “ £0.3235 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.1370” substitute “ £0.1660 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.1649” substitute “ £0.2077 ”.

(6)In section 11(1) (rebate on heavy oil)—

(a)in paragraph (a) (fuel oil), for “£0.0929” substitute “ £0.0966 ”, and

(b)in paragraph (b) (gas oil), for “£0.0969” substitute “ £0.1007 ”.

(7)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0929” substitute “ £0.0966 ”.

(8)In section 14A(2) (rebate on certain biodiesel), for “£0.0969” substitute “ £0.1007 ”.

(9)The amendments made by this section come into force on 1 October 2008.

16Fuel for aircraft and boats, heating oil and fuel for certain enginesU.K.

(1)In section 6(1A) of HODA 1979 (main rates)—

(a)after paragraph (a) insert—

(aa)£0.3103 a litre in the case of aviation gasoline,, and

(b)in paragraph (b), after “petrol” insert “ or aviation gasoline ”.

(2)The amendments made by subsection (1) come into force on 1 November 2008.

(3)Schedule 6 contains—

(a)in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and

(b)in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.

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