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Finance Act 2011

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Change 1

What to do with it
As published

20 Fuel duties: rates of duty and rebates from 1 January 2012

(1) HODA 1979 is amended as follows. (2) In section 6(1A) (main rates)— (a) in paragraph (a) (unleaded petrol), for “£0.5795” substitute “ £0.6097 ”, (b) in paragraph (aa) (aviation gasoline), for “£0.3770” substitute “ £0.3966 ”, (c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6767” substitute “ £0.7069 ”, and (d) in paragraph (c) (heavy oil), for “£0.5795” substitute “ £0.6097 ”. (3) In section 8(3) (road fuel gas)— (a) in paragraph (a) (natural road fuel gas), for “£0.2470” substitute “ £0.2907 ”, and (b) in paragraph (b) (other road fuel gas), for “£0.3161” substitute “ £0.3734 ”. (4) In section 11(1) (rebate on heavy oil)— (a) in paragraph (a) (fuel oil), for “£0.1070” substitute “ £0.1126 ”, and (b) in paragraph (b) (gas oil), for “£0.1114” substitute “ £0.1172 ”. (5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1070” substitute “ £0.1126 ”. (6) In section 14A(2) (rebate on certain biodiesel), for “£0.1114” substitute “ £0.1172 ”. (7) The amendments made by this section come into force on 1 January 2012.

Your change, as a redline

20 Fuel duties: rates of duty and rebates from 1 January 2012

(1) HODA 1979 is amended as follows. (2) In section 6(1A) (main rates)— (a) in paragraph (a) (unleaded petrol), for “£0.5795” substitute “ £0.6097 ”, (b) in paragraph (aa) (aviation gasoline), for “£0.3770” substitute “ £0.3966 ”, (c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6767” substitute “ £0.7069 ”, and (d) in paragraph (c) (heavy oil), for “£0.5795” substitute “ £0.6097 ”. (3) In section 8(3) (road fuel gas)— (a) in paragraph (a) (natural road fuel gas), for “£0.2470” substitute “ £0.2907 ”, and (b) in paragraph (b) (other road fuel gas), for “£0.3161” substitute “ £0.3734 ”. (4) In section 11(1) (rebate on heavy oil)— (a) in paragraph (a) (fuel oil), for “£0.1070” substitute “ £0.1126 ”, and (b) in paragraph (b) (gas oil), for “£0.1114” substitute “ £0.1172 ”. (5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1070” substitute “ £0.1126 ”. (6) In section 14A(2) (rebate on certain biodiesel), for “£0.1114” substitute “ £0.1172 ”. (7) The amendments made by this section come into force on 1 January 2012.

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