# The Excise Duties (Surcharges or Rebates)(Hydrocarbon Oils etc.) Order 2006, 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;
(c) the liability to the duty charged on bioethanol by section 6AD(1) 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 (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.

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Source: https://www.legislation.gov.uk/uksi/2006/1979/article/3 (the official version)
Page: https://openlegislation.uk/excise-duties-surcharges-or-rebateshydrocarbon-oils-etc-order-2006/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

