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Hydrocarbon Oil Duties Act 1979

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6 Excise duty on hydrocarbon oil.U.K.

(1)Subject to [F1subsections (2) . . . F2and (3)] below, there shall be charged on hydrocarbon oil—

(a)imported into the United Kingdom; or

(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F3a duty of excise at [F4the rates specified in subsection (1A) below.]]

[F5(1A)The rates at which the duty shall be charged are—

(a)[F6£0.4582]] a litre in the case of ultra low sulphur petrol;

(b)£0.5468 a litre in the case of light oil other than ultra low sulphur petrol;

(c)[F7£0.4582] a litre in the case of ultra low sulphur diesel; and

(d)£0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel.

(2)Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8

[F9(3)In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in [F10subsection (1A) above] in relation to light oil.

(4)In this Act “aviation gasoline” means light oil which—

(a)is specially produced as fuel for aircraft; and

(b)is not normally used in road vehicles; and

(c)is delivered for use solely as fuel for aircraft.]

Textual Amendments

F3Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)

F4Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2

F5S. 6(1A) substituted (1.10.2000) by 2000 c. 17, s. 5(3); S.I. 2000/2674, art. 2

F6Words in s. 6(1A)(a) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(a)(4)

F7Words in s. 6(1A)(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(b)(4)

F10Words in s. 6(3) substituted (15.8.1997) by 1997 c. 16, s. 7(4); S.I. 1997/1960, art. 2

Modifications etc. (not altering text)

C1Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)

C2S. 6(1A) modified (temp. to midnight on 14.6.2001) (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(2)(4)

6 Excise duty on hydrocarbon oil.U.K.

(1)Subject to [F11subsections (2) . . . F12and (3)] below, there shall be charged on hydrocarbon oil—

(a)imported into the United Kingdom; or

(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F13a duty of excise at [F14the rates specified in subsection (1A) below.]]

[F15(1A)The rates at which the duty shall be charged are—

(a)£0.4782 a litre in the case of ultra low sulphur petrol;

(b)£0.5468 a litre in the case of light oil other than ultra low sulphur petrol;

(c)£0.4882 a litre in the case of ultra low sulphur diesel; and

(d)£0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel.]

(2)Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

[F17(3)In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in [F18subsection (1A) above] in relation to light oil.

(4)In this Act “aviation gasoline” means light oil which—

(a)is specially produced as fuel for aircraft; and

(b)is not normally used in road vehicles; and

(c)is delivered for use solely as fuel for aircraft.]

Textual Amendments

F13Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)

F14Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2

F15S. 6(1A) substituted (1.10.2000) by 2000 c. 17, s. 5(3); S.I. 2000/2674, art. 2

F18Words in s. 6(3) substituted (15.8.1997) by 1997 c. 16, s. 7(4); S.I. 1997/1960, art. 2

Modifications etc. (not altering text)

C3Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)

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