The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2008

Adjustments of liability to duty on hydrocarbon oil, biodiesel and bioethanol

3.—(1) The following are adjusted in accordance with Table A—

(a) the liability to hydrocarbon oil duty in respect of the products listed in rows (a) to (d);

(b) the liability to the duty charged on biodiesel by section 6AA(1) of the Oil Act(1);

(c) the liability to the duty charged on bioethanol by section 6AD(1) of the Oil Act(2),

by the deduction from the amount payable of the percentages specified in column (C).

Table A

	(A)	(B)	(C)	(D)
	Product	Amount payable before adjustment (pence per litre)	Percentage deduction	Amount payable after adjustment (pence per litre)
(a)	Unleaded petrol	52.35	3.82	50.35
(b)	Light oil other than unleaded petrol	62.07	3.22	60.07
(c)	Heavy oil	52.35	3.82	50.35
(d)	Aviation gasoline	31.03	3.22	30.03
(e)	Biodiesel	32.35	6.18	30.35
(f)	Bioethanol	32.35	6.18	30.35

(2) The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.

(1)

Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and amended by section 4(2) of the Finance Act 2003 (c. 14), sections 5(2) and 11 of the Finance Act 2004 (c.12), sections 4(4) and 5(3) of the Finance Act 2005 (c. 7), sections 6(3) and 7(3) of the Finance Act 2006 (c.25), section 10(3) of the Finance Act 2007 (c.11) and section 15(3) of the Finance Act 2008 (c.9).

(2)

Section 6AD was inserted by section 10(3) of the Finance Act 2004 (c.12) and amended by sections 4(5) and 5(4) of the Finance Act 2005 (c.7), sections 6(4) and 7(4) of the Finance Act 2006 (c.25), section 10(4) of the Finance Act 2007(c.11) and section 15(4) of the Finance Act 2008 (c.9).