# Hydrocarbon Oil Duties Act 1979, Section 6AD: Excise duty on bioethanol

Extent: E+W+S+N.I.

(1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of bioethanol.
(2) In subsection (1) “chargeable use” means use—
(a) as fuel for any engine, motor or other machinery,
(b) as an additive or extender in any substance so used, or
(c) for the production of bioethanol blend.
(3) The rate of duty under this section is the same as that in the case of unleaded petrol.

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Source: https://www.legislation.gov.uk/ukpga/1979/5/section/6AD (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-6AD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.