http://www.legislation.gov.uk/ukpga/2010/13/part/1/crossheading/fuel-duties/enactedFinance Act 2010Corporation taxIncome taxGambling and lottery licencesStamp dutiesInvestmentenKing's Printer of Acts of Parliament2020-04-16Part 1Charges, rates etcFuel duties
12Fuel duties: rates and rebates from April 2010(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.

13Fuel duties: further changes in rates and rebates(1)

HODA 1979 is amended as follows.

(2)

In section 6(1A) (main rates)—

(a)

in paragraph (a) (unleaded petrol)—

(i)

on 1 October 2010, for “£0.5719” substitute “£0.5819”, and

(ii)

on 1 January 2011, for “£0.5819” substitute “£0.5895”,

(b)

in paragraph (b) (light oil other than unleaded petrol or aviation gasoline)—

(i)

on 1 October 2010, for “£0.6691” substitute “£0.6791”, and

(ii)

on 1 January 2011, for “£0.6791” substitute “£0.6867”, and

(c)

in paragraph (c) (heavy oil)—

(i)

on 1 October 2010, for “£0.5719” substitute “£0.5819”, and

(ii)

on 1 January 2011, for “£0.5819” substitute “£0.5895”.

(3)

In section 8(3) (road fuel gas)—

(a)

in paragraph (a) (natural road fuel gas)—

(i)

on 1 October 2010, for “£0.2360” substitute “£0.2505”, and

(ii)

on 1 January 2011, for “£0.2505” substitute “£0.2615”, and

(b)

in paragraph (b) (other road fuel gas)—

(i)

on 1 October 2010, for “£0.3053” substitute “£0.3195”, and

(ii)

on 1 January 2011, for “£0.3195” substitute “£0.3304”.

(4)

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

(a)

in paragraph (a) (fuel oil)—

(i)

on 1 October 2010, for “£0.1055” substitute “£0.1074”, and

(ii)

on 1 January 2011, for “£0.1074” substitute “£0.1088”, and

(b)

in paragraph (b) (gas oil)—

(i)

on 1 October 2010, for “£0.1099” substitute “£0.1118”, and

(ii)

on 1 January 2011, for “£0.1118” substitute “£0.1133”.

(5)

In section 14(1) (rebate on light oil for use as furnace fuel)

(a)

on 1 October 2010, for “£0.1055” substitute “£0.1074”, and

(b)

on 1 January 2011, for “£0.1074” substitute “£0.1088”.

(6)

In section 14A(2) (rebate on certain biodiesel)—

(a)

on 1 October 2010, for “£0.1099” substitute “£0.1118”, and

(b)

on 1 January 2011, for “£0.1118” substitute “£0.1133”.

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<part eId="part-1">
<num>Part 1</num>
<heading>Charges, rates etc</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-1-crossheading-fuel-duties" uk:target="true">
<heading>Fuel duties</heading>
<section eId="section-12">
<num>12</num>
<heading>Fuel duties: rates and rebates from April 2010</heading>
<subsection eId="section-12-1">
<num>(1)</num>
<content>
<p>HODA 1979 is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-12-2">
<num>(2)</num>
<intro>
<p>In section 6(1A) (main rates)—</p>
</intro>
<level class="para1" eId="section-12-2-a">
<num>(a)</num>
<content>
<p>in paragraph (a) (unleaded petrol), for “£0.5619” substitute “£0.5719”,</p>
</content>
</level>
<level class="para1" eId="section-12-2-b">
<num>(b)</num>
<content>
<p>in paragraph (aa) (aviation gasoline), for “£0.3457” substitute “£0.3835”,</p>
</content>
</level>
<level class="para1" eId="section-12-2-c">
<num>(c)</num>
<content>
<p>in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6591” substitute “£0.6691”, and</p>
</content>
</level>
<level class="para1" eId="section-12-2-d">
<num>(d)</num>
<content>
<p>in paragraph (c) (heavy oil), for “£0.5619” substitute “£0.5719”.</p>
</content>
</level>
</subsection>
<subsection eId="section-12-3">
<num>(3)</num>
<content>
<p>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”.</p>
</content>
</subsection>
<subsection eId="section-12-4">
<num>(4)</num>
<intro>
<p>In section 6AB (rate of duty on bioblend)—</p>
</intro>
<level class="para1" eId="section-12-4-a">
<num>(a)</num>
<content>
<p>in subsection (3), for the words after “is the” substitute “same as that in the case of heavy oil.”, and</p>
</content>
</level>
<level class="para1" eId="section-12-4-b">
<num>(b)</num>
<content>
<p>omit subsections (4) and (5).</p>
</content>
</level>
</subsection>
<subsection eId="section-12-5">
<num>(5)</num>
<content>
<p>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.”</p>
</content>
</subsection>
<subsection eId="section-12-6">
<num>(6)</num>
<intro>
<p>In section 6AE (rate of duty on blends of bioethanol and hydrocarbon oil)—</p>
</intro>
<level class="para1" eId="section-12-6-a">
<num>(a)</num>
<content>
<p>in subsection (3), for the words after “bioethanol blend” substitute “is the same as that in the case of unleaded petrol.”, and</p>
</content>
</level>
<level class="para1" eId="section-12-6-b">
<num>(b)</num>
<content>
<p>omit subsections (4) and (5).</p>
</content>
</level>
</subsection>
<subsection eId="section-12-7">
<num>(7)</num>
<intro>
<p>In section 8(3) (road fuel gas)—</p>
</intro>
<level class="para1" eId="section-12-7-a">
<num>(a)</num>
<content>
<p>in paragraph (a) (natural road fuel gas), for “£0.2216” substitute “£0.2360”, and</p>
</content>
</level>
<level class="para1" eId="section-12-7-b">
<num>(b)</num>
<content>
<p>in paragraph (b) (other road fuel gas), for “£0.2767” substitute “£0.3053”.</p>
</content>
</level>
</subsection>
<subsection eId="section-12-8">
<num>(8)</num>
<intro>
<p>In section 11(1) (rebate on heavy oil)—</p>
</intro>
<level class="para1" eId="section-12-8-a">
<num>(a)</num>
<content>
<p>in paragraph (a) (fuel oil), for “£0.1037” substitute “£0.1055”, and</p>
</content>
</level>
<level class="para1" eId="section-12-8-b">
<num>(b)</num>
<content>
<p>in paragraph (b) (gas oil), for “£0.1080” substitute “£0.1099”.</p>
</content>
</level>
</subsection>
<subsection eId="section-12-9">
<num>(9)</num>
<content>
<p>In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1037” substitute “£0.1055”.</p>
</content>
</subsection>
<subsection eId="section-12-10">
<num>(10)</num>
<content>
<p>In section 14A(2) (rebate on certain biodiesel), for “£0.1080” substitute “£0.1099”.</p>
</content>
</subsection>
<subsection eId="section-12-11">
<num>(11)</num>
<intro>
<p>The following are revoked—</p>
</intro>
<level class="para1" eId="section-12-11-a">
<num>(a)</num>
<content>
<p>
the Hydrocarbon Oil Duties (Hydrogenation of Biomass) (Reliefs) Regulations 2006 (
<ref eId="c00001" href="http://www.legislation.gov.uk/id/uksi/2006/3426">S.I. 2006/3426</ref>
),
</p>
</content>
</level>
<level class="para1" eId="section-12-11-b">
<num>(b)</num>
<content>
<p>
the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) (Amendment) Regulations 2007 (
<ref eId="c00002" href="http://www.legislation.gov.uk/id/uksi/2007/2406">S.I. 2007/2406</ref>
), and
</p>
</content>
</level>
<level class="para1" eId="section-12-11-c">
<num>(c)</num>
<content>
<p>
regulation 11 of the Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (
<ref eId="c00003" href="http://www.legislation.gov.uk/id/uksi/2008/753">S.I. 2008/753</ref>
).
</p>
</content>
</level>
</subsection>
<subsection eId="section-12-12">
<num>(12)</num>
<content>
<p>The amendments made by this section are treated as having come into force on 1 April 2010.</p>
</content>
</subsection>
</section>
<section eId="section-13">
<num>13</num>
<heading>Fuel duties: further changes in rates and rebates</heading>
<subsection eId="section-13-1">
<num>(1)</num>
<content>
<p>HODA 1979 is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-13-2">
<num>(2)</num>
<intro>
<p>In section 6(1A) (main rates)—</p>
</intro>
<level class="para1" eId="section-13-2-a">
<num>(a)</num>
<intro>
<p>in paragraph (a) (unleaded petrol)—</p>
</intro>
<level class="para2" eId="section-13-2-a-i">
<num>(i)</num>
<content>
<p>on 1 October 2010, for “£0.5719” substitute “£0.5819”, and</p>
</content>
</level>
<level class="para2" eId="section-13-2-a-ii">
<num>(ii)</num>
<content>
<p>on 1 January 2011, for “£0.5819” substitute “£0.5895”,</p>
</content>
</level>
</level>
<level class="para1" eId="section-13-2-b">
<num>(b)</num>
<intro>
<p>in paragraph (b) (light oil other than unleaded petrol or aviation gasoline)—</p>
</intro>
<level class="para2" eId="section-13-2-b-i">
<num>(i)</num>
<content>
<p>on 1 October 2010, for “£0.6691” substitute “£0.6791”, and</p>
</content>
</level>
<level class="para2" eId="section-13-2-b-ii">
<num>(ii)</num>
<content>
<p>on 1 January 2011, for “£0.6791” substitute “£0.6867”, and</p>
</content>
</level>
</level>
<level class="para1" eId="section-13-2-c">
<num>(c)</num>
<intro>
<p>in paragraph (c) (heavy oil)—</p>
</intro>
<level class="para2" eId="section-13-2-c-i">
<num>(i)</num>
<content>
<p>on 1 October 2010, for “£0.5719” substitute “£0.5819”, and</p>
</content>
</level>
<level class="para2" eId="section-13-2-c-ii">
<num>(ii)</num>
<content>
<p>on 1 January 2011, for “£0.5819” substitute “£0.5895”.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-13-3">
<num>(3)</num>
<intro>
<p>In section 8(3) (road fuel gas)—</p>
</intro>
<level class="para1" eId="section-13-3-a">
<num>(a)</num>
<intro>
<p>in paragraph (a) (natural road fuel gas)—</p>
</intro>
<level class="para2" eId="section-13-3-a-i">
<num>(i)</num>
<content>
<p>on 1 October 2010, for “£0.2360” substitute “£0.2505”, and</p>
</content>
</level>
<level class="para2" eId="section-13-3-a-ii">
<num>(ii)</num>
<content>
<p>on 1 January 2011, for “£0.2505” substitute “£0.2615”, and</p>
</content>
</level>
</level>
<level class="para1" eId="section-13-3-b">
<num>(b)</num>
<intro>
<p>in paragraph (b) (other road fuel gas)—</p>
</intro>
<level class="para2" eId="section-13-3-b-i">
<num>(i)</num>
<content>
<p>on 1 October 2010, for “£0.3053” substitute “£0.3195”, and</p>
</content>
</level>
<level class="para2" eId="section-13-3-b-ii">
<num>(ii)</num>
<content>
<p>on 1 January 2011, for “£0.3195” substitute “£0.3304”.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-13-4">
<num>(4)</num>
<intro>
<p>In section 11(1) (rebate on heavy oil)—</p>
</intro>
<level class="para1" eId="section-13-4-a">
<num>(a)</num>
<intro>
<p>in paragraph (a) (fuel oil)—</p>
</intro>
<level class="para2" eId="section-13-4-a-i">
<num>(i)</num>
<content>
<p>on 1 October 2010, for “£0.1055” substitute “£0.1074”, and</p>
</content>
</level>
<level class="para2" eId="section-13-4-a-ii">
<num>(ii)</num>
<content>
<p>on 1 January 2011, for “£0.1074” substitute “£0.1088”, and</p>
</content>
</level>
</level>
<level class="para1" eId="section-13-4-b">
<num>(b)</num>
<intro>
<p>in paragraph (b) (gas oil)—</p>
</intro>
<level class="para2" eId="section-13-4-b-i">
<num>(i)</num>
<content>
<p>on 1 October 2010, for “£0.1099” substitute “£0.1118”, and</p>
</content>
</level>
<level class="para2" eId="section-13-4-b-ii">
<num>(ii)</num>
<content>
<p>on 1 January 2011, for “£0.1118” substitute “£0.1133”.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-13-5">
<num>(5)</num>
<intro>
<p>In section 14(1) (rebate on light oil for use as furnace fuel)</p>
</intro>
<level class="para1" eId="section-13-5-a">
<num>(a)</num>
<content>
<p>on 1 October 2010, for “£0.1055” substitute “£0.1074”, and</p>
</content>
</level>
<level class="para1" eId="section-13-5-b">
<num>(b)</num>
<content>
<p>on 1 January 2011, for “£0.1074” substitute “£0.1088”.</p>
</content>
</level>
</subsection>
<subsection eId="section-13-6">
<num>(6)</num>
<intro>
<p>In section 14A(2) (rebate on certain biodiesel)—</p>
</intro>
<level class="para1" eId="section-13-6-a">
<num>(a)</num>
<content>
<p>on 1 October 2010, for “£0.1099” substitute “£0.1118”, and</p>
</content>
</level>
<level class="para1" eId="section-13-6-b">
<num>(b)</num>
<content>
<p>on 1 January 2011, for “£0.1118” substitute “£0.1133”.</p>
</content>
</level>
</subsection>
</section>
</hcontainer>
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