{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-6",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-6.json",
  "legislation": "ukpga/1979/5",
  "legislation_title": "Hydrocarbon Oil Duties Act 1979",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "Excise duty on hydrocarbon oil.",
  "text": "(1) There shall be charged on hydrocarbon oil—\n(a) imported into the United Kingdom; or\n(b) produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, a duty of excise at the rates specified in subsection (1A) below.\n(1A) The rates are—\n(a) £0.5795 a litre in the case of unleaded petrol,\n(aa) £0.3820 a litre in the case of aviation gasoline,\n(b) £0.6767 a litre in the case of light oil other than unleaded petrol or aviation gasoline, and\n(c) £0.5795 a litre in the case of heavy oil.\n(2) Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 6(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 4(2), 21"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 6(1A) substituted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), s. 13(3)(12)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 6(1A)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(a)(8)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 6(1A)(aa) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(a)(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sum in s. 6(1A)(aa) substituted (1.1.2021) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 6, 11(2) (with Sch. 2 para. 7(7)-(9))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in s. 6(1A)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(c)(8)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 6(1A)(b) inserted (1.11.2008) by Finance Act 2008 (c. 9), s. 16(1)(b)(2)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in s. 6(1A)(c) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(2)(d)(8)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 6(3)(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "S. 6(4) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 4(3), 21"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 6 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(g), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9"
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "ukpga/1998/36",
      "affecting_title": "Finance Act 1998"
    },
    {
      "type": "repealed in part",
      "affecting": "ukpga/1998/36",
      "affecting_title": "Finance Act 1998"
    },
    {
      "type": "replaced (by s.006(2) (2AA)(2AB))",
      "affecting": "ukpga/1998/36",
      "affecting_title": "Finance Act 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/5/section/6",
    "retrieved_at": "2026-10-29T10:19:15.419499+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}