Article 3 Adjustments of liability to duty on hydrocarbon oil, biodiesel and bioethanol

(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 (h);

(b)

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

(c)

the liability to the duty charged on bioethanol by section 6AD(1) of the Oil Act^f2,

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 (pence per litre)	Percentage deduction	Amount payable after adjustment (pence per litre)
(a)	Ultra low sulphur petrol	48.35	2.58	47.10
(b)	Sulphur-free petrol	48.35	2.58	47.10
(c)	Light oil that is leaded petrol	57.68	2.56	56.20
(d)	Light oil that is unleaded petrol (other than ultra low sulphur petrol and sulphur-free petrol)	51.52	2.58	50.19
(e)	Aviation gasoline	28.84	2.56	28.10
(f)	Ultra low sulphur diesel	48.35	2.58	47.10
(g)	Sulphur –free diesel	48.35	2.58	47.10
(h)	Heavy oil (other than ultra low sulphur diesel and sulphur-free diesel)	54.68	2.57	53.27
(j)	Biodiesel	28.35	4.40	27.10
(k)	Bioethanol	28.35	4.40	27.10

(2)

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

Annotations

f1: Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and amended by section 4(2) of the Finance Act 2003 (c. 14), sections 5(2) and 11 of the Finance Act 2004 (c. 12), sections 4(4) and 5(3) of the Finance Act 2005 (c. 7) and sections 6(3) and 7(3) of the Finance Act 2006 (c. 25).
f2: Section 6AD was inserted by section 10(3) of the Finance Act 2004 (c. 12) and amended by sections 4(5) and 5(4) of the Finance Act 2005 (c. 7) and sections 6(4) and 7(4) of the Finance Act 2006 (c. 25).