Part 1Charges, rates, allowances, etc

Fuel duties

15Rates and rebates from Spring 2009

1

HODA 1979 is amended as follows.

2

In section 6(1A) (main rates)—

a

in paragraph (a) (unleaded petrol), for “£0.5235” substitute “ £0.5419 ”,

b

in paragraph (aa) (aviation gasoline), for “£0.3103” substitute “ £0.3334 ”,

c

in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6207” substitute “ £0.6391 ”, and

d

in paragraph (c) (heavy oil), for “£0.5235” substitute “ £0.5419 ”.

3

In section 6AA(3) (rate of duty on biodiesel), for “£0.3235” substitute “ £0.3419 ”.

4

In section 6AD(3) (rate of duty on bioethanol), for “£0.3235” substitute “ £0.3419 ”.

5

In section 8(3) (road fuel gas)—

a

in paragraph (a) (natural road fuel gas), for “£0.1660” substitute “ £0.1926 ”, and

b

in paragraph (b) (other road fuel gas), for “£0.2077” substitute “ £0.2482 ”.

6

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

a

in paragraph (a) (fuel oil), for “£0.0966” substitute “ £0.1 ”, and

b

in paragraph (b) (gas oil), for “£0.1007” substitute “ £0.1042 ”.

7

In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0966” substitute “ £0.1 ”.

8

In section 14A(2) (rebate on certain biodiesel), for “£0.1007” substitute “ £0.1042 ”.

9

The amendments made by subsection (2)(b) and (c) are treated as having come into force on 1 May 2009.

10

The other amendments made by this section are treated as having come into force on 1 April 2009.