{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/article-3",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/article-3.json",
  "legislation": "uksi/2005/1978",
  "legislation_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005",
  "legislation_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Adjustments of liability to duty on hydrocarbon oil, biodiesel and bioethanol",
  "text": "(1) The following are adjusted in accordance with Table A—\n(a) the liability to hydrocarbon oil duty in respect of the products listed in rows (a) to (h);\n(b) the liability to the duty charged on biodiesel by section 6AA(1) of the Oil Act;\n(c) the liability to the duty charged on bioethanol by section 6AD(1) of the Oil Act,\nby the deduction from the amount payable of the percentages specified in column (C).\nTable A\n(A)\n(B)\n(C)\n(D)\nProduct\nAmount payable before adjustment\n(pence per litre)\nPercentage deduction\nAmount payable after adjustment\n(pence per litre)\n(a)\nUltra low sulphur petrol\n48.32\n2.52\n47.10\n(b)\nSulphur-free petrol\n48.32\n2.52\n47.10\n(c)\nLight oil that is leaded petrol\n57.66\n2.53\n56.20\n(d)\nLight oil that is unleaded petrol (other than ultra low sulphur petrol and sulphur-free petrol)\n51.49\n2.52\n50.19\n(e)\nSulphur-free diesel\n48.32\n2.52\n47.10\n(f)\nUltra low sulphur diesel\n48.32\n2.52\n47.10\n(g)\nHeavy oil (other than ultra low sulphur diesel and sulphur-free diesel)\n54.65\n2.52\n53.27\n(h)\nAviation gasoline\n28.83\n2.53\n28.10\n(j)\nBiodiesel\n28.32\n4.30\n27.10\n(k)\nBioethanol\n28.32\n4.30\n27.10\n(2) The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "()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) and sections 4(4) and 5(3) of the Finance Act 2005 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "()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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1978/article/3",
    "retrieved_at": "2026-10-29T04:55:54.484158+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}