# The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011, Article 4: Adjustments of rights to rebate of duty on hydrocarbon oil


(1) The following are adjusted in accordance with Table B—
(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) and (b);
(b) the right to rebate allowed on kerosene by section 13AA(1) (kerosene not for road fuel use or heating) of the Oil Act;
(c) the right to rebate allowed on heavy oil by section 13ZA (certain heavy oil used for heating etc.) of the Oil Act;
(d) the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Act;
(e) the right to rebate allowed on biodiesel by section 14A(2) (biodiesel not for road fuel use) of the Oil Act,
by the addition to the amount allowable of the percentage specified in column (C).
Table B
(A)
(B)
(C)
(D)
Product
Rebate allowable before adjustment (pence per litre)
Percentage addition
Rebate allowable after adjustment (pence per litre)
(a)
Fuel oil
49.71
1.13
50.27
(b)
Gas oil
49.25
1.18
49.83
(c)
Kerosene
49.25
1.18
49.83
(d)
Other heavy oil
49.71
1.13
50.27
(e)
Light oil
59.43
0.94
59.99
(f)
Biodiesel
49.25
1.18
49.83
(2) The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.

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Source: https://www.legislation.gov.uk/uksi/2011/2904/article/4 (the official version)
Page: https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2011/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

