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Finance Act 2007

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Finance Act 2007, Section 10 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

10Fuel duty rates and rebatesU.K.

(1)The Hydrocarbon Oil Duties Act 1979 (c. 5) is amended as follows.

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

(a)in paragraph (a) (ultra low sulphur petrol), for “£0.4835” substitute “ £0.5035 ”,

(b)in paragraph (aa) (sulphur-free petrol), for “£0.4835” substitute “ £0.5035 ”,

(c)in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5768” substitute “ £0.6007 ”,

(d)in paragraph (c) (ultra low sulphur diesel), for “£0.4835” substitute “ £0.5035 ”,

(e)in paragraph (ca) (sulphur-free diesel), for “£0.4835” substitute “ £0.5035 ”, and

(f)in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5468” substitute “ £0.5694 ”.

(3)In section 6AA(3) (biodiesel), for “£0.2835” substitute “ £0.3035 ”.

(4)In section 6AD(3) (bioethanol), for “£0.2835” substitute “ £0.3035 ”.

(5)In section 8(3) (road fuel gas)—

(a)in paragraph (a) (natural road fuel gas), for “£0.1081” substitute “ £0.1370 ”, and

(b)in paragraph (b) (other road fuel gas), for “£0.1221” substitute “ £0.1649 ”.

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

(a)in paragraph (a) (fuel oil), for “£0.0729” substitute “ £0.0929 ”,

(b)in paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0769” substitute “ £0.0969 ”, and

(c)in paragraph (ba) (ultra low sulphur diesel), for “£0.0769” substitute “ £0.0969 ”.

(7)In section 13A(1) (rebate on unleaded petrol), for “£0.0617” substitute “ £0.0642 ”.

(8)In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0729” substitute “ £0.0929 ”.

(9)The amendments made by this section come into force on 1st October 2007.

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