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.