# The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022, Article 4: Adjustments of rights to rebate of duties chargeable by virtue of the Oil Act

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

(1) The following are adjusted in accordance with Table C—
(a) the right to rebate allowed by section 11(1) (rebate on heavy oil) of the Oil Act in respect of the products listed in rows (a) and (b) of column (A);
(b) the right to rebate allowed on kerosene by section 13AA(1) (restrictions on use of rebated kerosene) of the Oil Act;
(c) the right to rebate allowed on heavy oil by section 13ZA (rebate on certain heavy oil used for heating etc) of the Oil Act;
(d) the right to rebate allowed on light oil by section 14(1) (rebate on light oil for use as furnace fuel) of the Oil Act;
(e) the right to rebate allowed on biodiesel by section 14A(2) (rebate on biodiesel used for certain purposes) of the Oil Act;
(f) the right to rebate allowed on bioblend by section 14B (rebate on bioblend used for certain purposes),
by the addition to the amount allowable of the percentage specified in column (C).
Table C
(A)
(B)
(C)
(D)
Product
Rebated rate before adjustment (£ per litre)
Percentage addition
Rebated rate after adjustment (£ per litre)
(a)
Fuel oil
0.1070
1.95
0.0978
(b)
Gas oil
0.1114
9.96
0.0648
(c)
Kerosene
0.1114
9.96
0.0648
(d)
Heavy oil to which section 13ZA of the Oil Act applies
0.1070
1.95
0.0978
(e)
Light oil
0.1070
1.62
0.0978
(f)
Biodiesel
0.1114
9.96
0.0648
(g)
Bioblend
0.1114
9.96
0.0648
(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/2022/365/article/4 (the official version)
Page: https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-order-2022/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.