# The Excise Duties (Surcharges or Rebates)(Hydrocarbon Oils etc.) Order 2006, Article 4: Adjustments of rights to rebate of duty on hydrocarbon oil


(1) The following are adjusted in accordance with Table B—
(a) the right to rebate allowed by section 11(1) (heavy oils not for road fuel use) of the Oil Act in respect of the products listed in rows (a) to (d);
(b) the right to rebate allowed on kerosene by section 13AA(1) (kerosene not for road fuel use or heating) of the Oil Act;
(c) the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Act,
by the addition to the amount allowable of the percentage specified in column (C).
Table B
(A)
(B)
(C)
(D)
Product
Rebate allowable before adjustment (pence per litre)
Percentage addition
Rebate allowable after adjustment (pence per litre)
(a)
Fuel oil
47.39
2.63
48.64
(b)
Gas oil (other than ultra low sulphur diesel and sulphur-free diesel)
46.99
2.66
48.24
(c)
Ultra low sulphur diesel
40.66
3.07
41.91
(d)
Sulphur-free diesel
40.66
3.07
41.91
(e)
Kerosene
46.99
2.66
48.24
(f)
Light oil
50.39
2.48
51.64
(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/4 (the official version)
Page: https://openlegislation.uk/excise-duties-surcharges-or-rebateshydrocarbon-oils-etc-order-2006/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

