Part 1Excise duties
Hydrocarbon oil duties
7Rates from 1st September 2006
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.