{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/article-4",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2005/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Adjustments of rights to rebate of duty on hydrocarbon oil",
  "text": "(1) The following are adjusted in accordance with Table B—\n(a) the right to rebate allowed by section 11(1) (heavy oils not for road fuel use) of the Oil Act in respect of the products listed in rows (a) to (d);\n(b) the right to rebate allowed on kerosene by section 13AA(1) (kerosene not for road fuel use or heating) of the Oil Act;\n(c) the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Act,\nby the addition to the amount allowable of the percentage specified in column (C)\nTable B\n(A)\n(B)\n(C)\n(D)\nProduct\nRebate allowable before adjustment\n(pence per litre)\nPercentage addition\nRebate allowable after adjustment\n(pence per litre)\n(a)\nFuel oil\n48.61\n2.50\n49.83\n(b)\nGas oil (other than ultra low sulphur diesel and sulphur-free diesel)\n48.21\n2.53\n49.43\n(c)\nUltra low sulphur diesel\n41.88\n2.91\n43.10\n(d)\nSulphur-free diesel\n41.88\n2.91\n43.10\n(e)\nKerosene\n48.21\n2.53\n49.43\n(f)\nLight oil\n51.62\n2.36\n52.84\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": "Relevant amendments were made to section 11 by section 2(2) and (3) of the Finance Act 1986 (c. 41), section 5 of the Finance Act 1996 (c. 8), section 7(5) of, and Part 1 of Schedule 18 to, the Finance Act 1997 (c. 16), section 10(2) of the Finance Act 2000 (c. 17), paragraph 3 of Schedule 2 to the Finance Act 2002 (c. 23), section 5(1) of the Finance Act 2003 (c. 14), sections 5(3) and 10(5) of the Finance Act 2004 (c. 12) and sections 4(7) and 5(6) of the Finance Act 2005 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 13AA was inserted by section 5(4) of the Finance Act 1996 (c. 8) and amended by section 7(6) of the Finance Act 1997 (c. 16), sections 7(6) and 10(6) of the Finance Act 2004 (c. 12) and section 4(8) of the Finance Act 2005 (c. 7)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "()Relevant amendments were made by section 5(2) of the Finance Act 2003 (c. 14), section 5(5) of the Finance Act 2004 (c. 12) and sections 4(10) and 5(8) of the Finance Act 2005 (c. 7)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev",
      "affecting": "uksi/2005/3330",
      "affecting_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1978/article/4",
    "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."
}