{
  "url": "https://openlegislation.uk/finance-act-2013/section-179",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-179.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/179",
  "kind": "section",
  "number": "179",
  "heading": "Fuel duties: rates of duty and rebates from 1 April 2013",
  "text": "(1) HODA 1979 is amended as follows.\n(2) In section 6(1A) (main rates)—\n(a) in paragraph (a) (unleaded petrol), for “£0.6097” substitute “ £0.5795 ”,\n(b) in paragraph (aa) (aviation gasoline), for “£0.3966” substitute “ £0.3770 ”,\n(c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.7069” substitute “ £0.6767 ”, and\n(d) in paragraph (c) (heavy oil), for “£0.6097” substitute “ £0.5795 ”.\n(3) In section 8(3) (road fuel gas)—\n(a) in paragraph (a) (natural road fuel gas), for “£0.2907” substitute “ £0.2470 ”, and\n(b) in paragraph (b) (other road fuel gas), for “£0.3734” substitute “ £0.3161 ”.\n(4) In section 11(1) (rebate on heavy oil)—\n(a) in paragraph (a) (fuel oil), for “£0.1126” substitute “ £0.1070 ”, and\n(b) in paragraph (b) (gas oil), for “£0.1172” substitute “ £0.1114 ”.\n(5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1126” substitute “ £0.1070 ”.\n(6) In section 14A(2) (rebate on certain biodiesel), for “£0.1172” substitute “ £0.1114 ”.\n(7) The following instruments are revoked—\n(a) Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc) Order 2012 (S.I. 2012/3055), and\n(b) Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012 (S.I. 2012/3056).\n(8) The amendments and revocations made by this section are treated as having come into force on 1 April 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/179",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
  }
}