15Rates and rebates: increase from 1 October 2008U.K.
(1)HODA 1979 is amended as follows.
(2)In section 6(1A) (main rates)—
(a)in paragraph (a) (unleaded petrol), for “£0.5035” substitute “ £0.5235 ”,
(b)in paragraph (b) (light oil other than unleaded petrol), for “£0.6007” substitute “ £0.6207 ”, and
(c)in paragraph (c), (heavy oil), for “£0.5035” substitute “ £0.5235 ”.
(3)In section 6AA(3) (rate of duty on biodiesel), for “£0.3035” substitute “ £0.3235 ”.
(4)In section 6AD(3) (rate of duty on bioethanol), for “£0.3035” substitute “ £0.3235 ”.
(5)In section 8(3) (road fuel gas)—
(a)in paragraph (a) (natural road fuel gas), for “£0.1370” substitute “ £0.1660 ”, and
(b)in paragraph (b) (other road fuel gas), for “£0.1649” substitute “ £0.2077 ”.
(6)In section 11(1) (rebate on heavy oil)—
(a)in paragraph (a) (fuel oil), for “£0.0929” substitute “ £0.0966 ”, and
(b)in paragraph (b) (gas oil), for “£0.0969” substitute “ £0.1007 ”.
(7)In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0929” substitute “ £0.0966 ”.
(8)In section 14A(2) (rebate on certain biodiesel), for “£0.0969” substitute “ £0.1007 ”.
(9)The amendments made by this section come into force on 1 October 2008.
Modifications etc. (not altering text)
C1S. 15(1) modified (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 12.11.2024 for specified purposes, 28.3.2025 for specified purposes) by Finance Act 2021 (c. 26), s. 117(2), Sch. 26 para. 15(c); S.I. 2022/1278, reg. 2(2); S.I. 2024/440, reg. 2(2); S.I. 2024/1132, reg. 2; S.I. 2025/399, reg. 2