# Finance Act 2013, Section 179: Fuel duties: rates of duty and rebates from 1 April 2013


(1) HODA 1979 is amended as follows.
(2) In section 6(1A) (main rates)—
(a) in paragraph (a) (unleaded petrol), for “£0.6097” substitute “ £0.5795 ”,
(b) in paragraph (aa) (aviation gasoline), for “£0.3966” substitute “ £0.3770 ”,
(c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.7069” substitute “ £0.6767 ”, and
(d) in paragraph (c) (heavy oil), for “£0.6097” substitute “ £0.5795 ”.
(3) In section 8(3) (road fuel gas)—
(a) in paragraph (a) (natural road fuel gas), for “£0.2907” substitute “ £0.2470 ”, and
(b) in paragraph (b) (other road fuel gas), for “£0.3734” substitute “ £0.3161 ”.
(4) In section 11(1) (rebate on heavy oil)—
(a) in paragraph (a) (fuel oil), for “£0.1126” substitute “ £0.1070 ”, and
(b) in paragraph (b) (gas oil), for “£0.1172” substitute “ £0.1114 ”.
(5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1126” substitute “ £0.1070 ”.
(6) In section 14A(2) (rebate on certain biodiesel), for “£0.1172” substitute “ £0.1114 ”.
(7) The following instruments are revoked—
(a) Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc) Order 2012 (S.I. 2012/3055), and
(b) Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012 (S.I. 2012/3056).
(8) The amendments and revocations made by this section are treated as having come into force on 1 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/179 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-179
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

