{
  "url": "https://openlegislation.uk/finance-act-2007/section-10",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-10.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Fuel duty rates and rebates",
  "text": "(1) The Hydrocarbon Oil Duties Act 1979 (c. 5) is amended as follows.\n(2) In section 6(1A) (hydrocarbon oil: rates of duty)—\n(a) in paragraph (a) (ultra low sulphur petrol), for “£0.4835” substitute “ £0.5035 ”,\n(b) in paragraph (aa) (sulphur-free petrol), for “£0.4835” substitute “ £0.5035 ”,\n(c) in paragraph (b) (light oil other than ultra low sulphur petrol and sulphur-free petrol), for “£0.5768” substitute “ £0.6007 ”,\n(d) in paragraph (c) (ultra low sulphur diesel), for “£0.4835” substitute “ £0.5035 ”,\n(e) in paragraph (ca) (sulphur-free diesel), for “£0.4835” substitute “ £0.5035 ”, and\n(f) in paragraph (d) (heavy oil other than ultra low sulphur diesel and sulphur-free diesel), for “£0.5468” substitute “ £0.5694 ”.\n(3) In section 6AA(3) (biodiesel), for “£0.2835” substitute “ £0.3035 ”.\n(4) In section 6AD(3) (bioethanol), for “£0.2835” substitute “ £0.3035 ”.\n(5) In section 8(3) (road fuel gas)—\n(a) in paragraph (a) (natural road fuel gas), for “£0.1081” substitute “ £0.1370 ”, and\n(b) in paragraph (b) (other road fuel gas), for “£0.1221” substitute “ £0.1649 ”.\n(6) In section 11(1) (rebate on heavy oil)—\n(a) in paragraph (a) (fuel oil), for “£0.0729” substitute “ £0.0929 ”,\n(b) in paragraph (b) (gas oil which is not ultra low sulphur diesel), for “£0.0769” substitute “ £0.0969 ”, and\n(c) in paragraph (ba) (ultra low sulphur diesel), for “£0.0769” substitute “ £0.0969 ”.\n(7) In section 13A(1) (rebate on unleaded petrol), for “£0.0617” substitute “ £0.0642 ”.\n(8) In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0729” substitute “ £0.0929 ”.\n(9) The amendments made by this section come into force on 1st October 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/10",
    "retrieved_at": "2026-10-28T17:05:54.227649+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}