Part 1Charges, rates, allowances, reliefs etc
Fuel duties
13Rates and rebates: simplification
1
HODA 1979 is amended as follows.
2
In section 1 (hydrocarbon oil), omit—
a
subsections (3A) and (3B),
b
in subsection (3C), “; and petrol is “leaded petrol” if it is not unleaded petrol”, and
c
subsections (6) and (7).
3
In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute—
1A
The rates are—
a
£0.5035 a litre in the case of unleaded petrol,
b
£0.6007 a litre in the case of light oil other than unleaded petrol, and
c
£0.5035 a litre in the case of heavy oil.
4
In section 6AB(5) (duty on bioblend), omit the words from “of the description” to the end.
5
In section 11(1) (rebate on heavy oil), omit—
a
in paragraph (b), “which is not ultra low sulphur diesel”, and
b
paragraph (ba).
6
In section 13AA(6) (restrictions on use of rebated kerosene), omit “which is not ultra low sulphur diesel or sulphur-free diesel”.
7
Omit section 13A (rebate on unleaded petrol).
8
In section 20AAA(4)(a)
(mixing of rebated oil), for “section 6(1A)(d)” substitute “
section 6A(1A)(c)
”
.
9
In section 27(1) (interpretation)—
a
in the definition of “rebate”, omit “13A,”,
b
omit the definitions of “sulphur-free diesel”, “sulphur-free petrol”, “ultra low sulphur diesel” and “ultra low sulphur petrol”, and
c
for “and “leaded petrol” have” substitute “
has
”
.
10
In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007 (S.I.2007/3072), for “sulphur-free petrol” substitute “
unleaded petrol
”
.
11
In consequence of this section, omit—
a
in FA 1987, section 1(2) and (3),
b
in FA 1997, section 7(5)(a) and (b) and (8)(b),
c
in FA 2000, section 5(3),
d
in FA 2001, section 2(1), and
e
in FA 2004, section 7(2), (5) to (7) and (8)(a).
12
The amendments made by this section are treated as having come into force on 1 April 2008.
14Biodiesel and bioblend
Schedule 5 contains provision about biodiesel and bioblend.
15Rates and rebates: increase from 1 October 2008
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.
16Fuel for aircraft and boats, heating oil and fuel for certain engines
1
In section 6(1A) of HODA 1979 (main rates)—
a
after paragraph (a) insert—
aa
£0.3103 a litre in the case of aviation gasoline,
b
in paragraph (b), after “petrol” insert “
or aviation gasoline
”
.
2
The amendments made by subsection (1) come into force on 1 November 2008.
3
Schedule 6 contains—
a
in Part 1, provision consequential on subsection (1) and provision about fuel used for private pleasure-flying or private pleasure craft, and
b
in Part 2, provision about certain heavy oil used for heating or as fuel for certain engines.