Finance Act 2010

Fuel duties

12 Fuel 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.

13 Fuel 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”.