Hydrocarbon Oil Duties Act 1979 (c. 5)

Charging provisions U.K.

[F1 6AD Excise duty on bioethanol U.K.

(1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.

(2) In subsection (1) “chargeable use” means use—

(a) as fuel for any engine, motor or other machinery,

(b) as an additive or extender in any substance so used, or

(c) for the production of bioethanol blend.

(3) The rate of duty under this section shall be [F2 £0.3619] a litre.]

Textual Amendments

F1 Ss. 6AD-6AF inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(3)(10) (with s. 10(11))

F2 S. 6AD(3) sum substituted (1.9.2009) by Finance Act 2009 (c. 10), s. 16(4)(9)