# Finance Act 2005, Section 5: Rates of hydrocarbon oil duties etc. from 1st September 2005


(1) HODA 1979 is amended as follows.
(2) In subsection (1A) of section 6 (hydrocarbon oil: rates of duty)—
(a) in paragraph (a) (ultra low sulphur petrol), for “£0.4710” substitute “ £0.4832 ”,
(b) in paragraph (aa) (sulphur-free petrol), for “£0.4710” substitute “ £0.4832 ”,
(c) in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5620” substitute “ £0.5766 ”,
(d) in paragraph (c) (ultra low sulphur diesel), for “£0.4710” substitute “ £0.4832 ”,
(e) in paragraph (ca) (sulphur-free diesel), for “£0.4710” substitute “ £0.4832 ”, and
(f) in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5327” substitute “ £0.5465 ”.
(3) In section 6AA(3) (biodiesel), for “£0.2710” substitute “ £0.2832 ”.
(4) In section 6AD(3) (bioethanol), for “£0.2710” substitute “ £0.2832 ”.
(5) In section 8(3) (road fuel gas)—
(a) in paragraph (a) (natural road fuel gas), for “£0.0900” substitute “ £0.1080 ”, and
(b) in paragraph (b) (other road fuel gas), for “£0.0900” substitute “ £0.1270 ”.
(6) In section 11(1) (rebate on heavy oil)—
(a) in paragraph (a) (fuel oil), for “£0.0482” substitute “ £0.0604 ”,
(b) in paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”, and
(c) in paragraph (ba) (ultra low sulphur diesel), for “£0.0522” substitute “ £0.0644 ”.
(7) In section 13A(1) (rebate on unleaded petrol), for “£0.0601” substitute “ £0.0617 ”.
(8) In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0482” substitute “ £0.0604 ”.
(9) This section comes into force on 1st September 2005.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/section/5 (the official version)
Page: https://openlegislation.uk/finance-act-2005/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.