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Part 1 U.K.Charges, rates, allowances etc

Fuel dutiesU.K.

19Fuel duties: rates of duty and rebates from 23 March 2011U.K.

(1)HODA 1979 is amended as follows.

(2)In section 6(1A) (main rates)—

(a)in paragraph (a) (unleaded petrol), for “£0.5895” substitute “ £0.5795 ”,

(b)in paragraph (aa) (aviation gasoline), for “£0.3835” substitute “ £0.3770 ”,

(c)in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6867” substitute “ £0.6767 ”, and

(d)in paragraph (c) (heavy oil), for “£0.5895” substitute “ £0.5795 ”.

(3)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.2615” substitute “ £0.2470 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.3304” substitute “ £0.3161 ”.

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

(a)in paragraph (a) (fuel oil), for “£0.1088” substitute “ £0.1070 ”, and

(b)in paragraph (b) (gas oil), for “£0.1133” substitute “ £0.1114 ”.

(5)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1088” substitute “ £0.1070 ”.

(6)In section 14A(2) (rebate on certain biodiesel), for “£0.1133” substitute “ £0.1114 ”.

(7)The amendments made by this section are treated as having come into force at 6 pm on 23 March 2011.

20Fuel duties: rates of duty and rebates from 1 January 2012U.K.

(1)HODA 1979 is amended as follows.

(2)In section 6(1A) (main rates)—

(a)in paragraph (a) (unleaded petrol), for “£0.5795” substitute “ £0.6097 ”,

(b)in paragraph (aa) (aviation gasoline), for “£0.3770” substitute “ £0.3966 ”,

(c)in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6767” substitute “ £0.7069 ”, and

(d)in paragraph (c) (heavy oil), for “£0.5795” substitute “ £0.6097 ”.

(3)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.2470” substitute “ £0.2907 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.3161” substitute “ £0.3734 ”.

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

(a)in paragraph (a) (fuel oil), for “£0.1070” substitute “ £0.1126 ”, and

(b)in paragraph (b) (gas oil), for “£0.1114” substitute “ £0.1172 ”.

(5)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1070” substitute “ £0.1126 ”.

(6)In section 14A(2) (rebate on certain biodiesel), for “£0.1114” substitute “ £0.1172 ”.

(7)The amendments made by this section come into force on 1 January 2012.