# The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022, Article 3: Adjustments of liability to duties chargeable by virtue of the Oil Act

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/uksi/2022/365/article/3 (the official version)
Page: https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2022/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.