Finance Act 2006

Hydrocarbon oil duties U.K.

6 Rates until 1st September 2006 U.K.

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (hydrocarbon oil: rates of duty)—

(a) in paragraph (a) (ultra low sulphur petrol) for “£0.4832” substitute “ £0.4710 ”,

(b) in paragraph (aa) (sulphur-free petrol) for “£0.4832” substitute “ £0.4710 ”,

(c) in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5766” substitute “ £0.5620 ”,

(d) in paragraph (c) (ultra low sulphur diesel) for “£0.4832” substitute “ £0.4710 ”,

(e) in paragraph (ca) (sulphur-free diesel) for “£0.4832” substitute “ £0.4710 ”, and

(f) in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5465” substitute “ £0.5327 ”.

(3) In section 6AA(3) (biodiesel) for “£0.2832” substitute “ £0.2710 ”.

(4) In section 6AD(3) (bioethanol) for “£0.2832” substitute “ £0.2710 ”.

(5) In section 8(3) (road fuel gas)—

(a) in paragraph (a) for “£0.1080” substitute “ £0.0900 ”, and

(b) in paragraph (b) for “£0.1270” substitute “ £0.0900 ”.

(6) In section 13A(1) (rebate on unleaded petrol) for “£0.0617” substitute “ £0.0601 ”.

(7) The following statutory instruments shall cease to have effect—

(a) the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005 (S.I. 2005/1978),

(b) the Excise Duties (Road Fuel Gases) (Reliefs) Regulations 2005 (S.I. 2005/1979), and

(c) the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2005 (S.I. 2005/3330).

7 Rates from 1st September 2006 U.K.

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (hydrocarbon oil: rates of duty)—

(a) in paragraph (a) (ultra low sulphur petrol) for “£0.4710” substitute “ £0.4835 ”,

(b) in paragraph (aa) (sulphur-free petrol) for “£0.4710” substitute “ £0.4835 ”,

(c) in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol) for “£0.5620” substitute “ £0.5768 ”,

(d) in paragraph (c) (ultra low sulphur diesel) for “£0.4710” substitute “ £0.4835 ”,

(e) in paragraph (ca) (sulphur-free diesel) for “£0.4710” substitute “ £0.4835 ” and

(f) in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel) for “£0.5327” substitute “ £0.5468 ”.

(3) In section 6AA(3) (biodiesel) for “£0.2710” substitute “ £0.2835 ”.

(4) In section 6AD(3) (bioethanol) for “£0.2710” substitute “ £0.2835 ”.

(5) In section 8(3) (road fuel gas)—

(a) in paragraph (a) for “£0.0900” substitute “ £0.1081 ”, and

(b) in paragraph (b) for “£0.0900” substitute “ £0.1221 ”.

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

(a) in paragraph (a) for “£0.0604” substitute “ £0.0729 ”,

(b) in paragraph (b) for “£0.0644” substitute “ £0.0769 ”, and

(c) in paragraph (ba) for “£0.0644” substitute “ £0.0769 ”.

(7) In section 13A(1) (rebate on unleaded petrol) for “£0.0601”substitute “ £0.0617 ”.

(8) In section 14(1) (rebate on light oil for use as furnace oil) for “£0.0604” substitute “ £0.0729 ”.

(9) This section comes into force on 1st September 2006.

8 Road vehicles U.K.

After section 27(1A) of HODA 1979 (interpretation) insert—

“(1B) The Treasury may by order made by statutory instrument amend Schedule 1 to this Act so as to—

(a) add a class of excepted vehicle,

(b) remove a class of excepted vehicle, or

(c) redefine a class of excepted vehicle.

(1C) Section 2A(2) and (3) above shall apply to an order under subsection (1B).”