Article 3 Adjustments of liability to duties chargeable by virtue of the Oil ActI1

United Kingdom

(1)

The following are adjusted in accordance with Table A—

(a)

the liability to hydrocarbon oil duty in respect of the products listed in rows (a) to (d) of column (A);

(b)

the liability to the duty charged on biodiesel by section 6AA(1) (excise duty on biodiesel) of the Oil Act^f1;

(c)

the liability to the duty charged on bioblend by section 6AB(1) (excise duty on blends of biodiesel and heavy oils) of the Oil Act^f2;

(d)

the liability to the duty charged on bioethanol by section 6AD(1) (excise duty on bioethanol) of the Oil Act^f3;

(e)

the liability to the duty charged on bioethanol blend by section 6AE(1) (excise duty on blends of bioethanol and hydrocarbon oil) of the Oil Act^f4;

(f)

the liability to the duty charged on aqua methanol by section 6AG(1) (excise duty on aqua methanol) of the Oil Act,

by the deduction from the amount payable of the percentages specified in column (C).

Table A

	(A)	(B)	(C)	(D)
	Product	Amount payable before adjustment (£ per litre)	Percentage deduction	Amount payable after adjustment (£ per litre)
(a)	Unleaded petrol	0.5795	8.63	0.5295
(b)	Light oil other than unleaded petrol or aviation gasoline	0.6767	7.39	0.6267
(c)	Heavy oil	0.5795	8.63	0.5295
(d)	Aviation gasoline	0.3820	5.00	0.3629
(e)	Biodiesel	0.5795	8.63	0.5295
(f)	Bioblend	0.5795	8.63	0.5295
(g)	Bioethanol	0.5795	8.63	0.5295
(h)	Bioethanol blend	0.5795	8.63	0.5295
(i)	Aqua methanol	0.0790	8.63	0.0722

(2)

The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.

(3)

The liability to the duty charged on road fuel gas by section 8(1) and (2) of the Oil Act (excise duty on road fuel gas)^f5 is adjusted in accordance with Table B by the deduction from the amount payable of the percentages specified in column (C).

Table B

	(A)	(B)	(C)	(D)
	Product	Amount payable before adjustment (£ per kilogram)	Percentage deduction	Amount payable after adjustment (£ per kilogram)
(a)	Natural road fuel gas	0.2470	8.63	0.2257
(b)	Road fuel gas other than natural road fuel gas	0.3161	8.63	0.2888

(4)

The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.

Annotations

Commencement

I1: Art. 3 in force at 23.3.2022 at 6.00 p.m., see art. 1(2)

Footnotes

f1: Section 6AA was inserted by section 5(4) of the Finance Act 2002 and amended by section 4(2) of the Finance Act 2003, sections 5(2) and 11 of, and paragraph 1 of Schedule 42 to, the Finance Act 2004, sections 4(4) and 5(3) of the Finance Act 2005, sections 6(3) and 7(3) of the Finance Act 2006, section 10(3) of the Finance Act 2007, section 15(3) of, and paragraph 4 of Schedule 5 to, the Finance Act 2008, section 15(3) and 16(3) of the Finance Act 2009 and section 12(3) of the Finance Act 2010, and is prospectively amended by paragraph 2 of Schedule 21 to the Finance Act 2021.
f2: Section 6AB was inserted by section 5(4) of the Finance Act 2002 and amended by section 13(4) of, and paragraph 5 of Schedule 5 to, the Finance Act 2008, section 12(4) of the Finance Act 2010, paragraph 2 of Schedule 11 to the Finance Act 2020 (c. 14) and is prospectively amended by paragraph 7 of Schedule 2 to the Finance Act 2002 and paragraph 3 of Schedule 21 to the Finance Act 2021.
f3: Section 6AD was inserted by section 10(3) of the Finance Act 2004 and amended by sections 4(5) and 5(4) of the Finance Act 2005, sections 6(4) and 7(4) of the Finance Act 2006, section 10(4) of the Finance Act 2007, section 15(4) of the Finance Act 2008, sections 15(4) and 16(4) of the Finance Act 2009, and section 12(5) of the Finance Act 2010.
f4: Section 6AE was inserted by section 10(3) of the Finance Act 2004 and amended by section 12(6) of the Finance Act 2010.
f5: Section 8 was amended by sections 6(2) and 9 of, and Part 2 of Schedule 29 to, the Finance Act 1995 (c. 4), section 6(2) of the Finance Act 2004, paragraph 6 of Schedule 5 to the Finance Act 2008, section 179(3) of the Finance Act 2013.