Section 179: Fuel duties: rates of duty and rebates from 1 April 2013

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

HODA 1979 is amended as follows.

In section 6(1A) (main rates)—

in paragraph (a) (unleaded petrol), for "£0.6097" substitute ," £0.5795 "
in paragraph (aa) (aviation gasoline), for "£0.3966" substitute ," £0.3770 "
in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for "£0.7069" substitute , and" £0.6767 "
in paragraph (c) (heavy oil), for "£0.6097" substitute ." £0.5795 "

In section 8(3) (road fuel gas)—

in paragraph (a) (natural road fuel gas), for "£0.2907" substitute , and" £0.2470 "
in paragraph (b) (other road fuel gas), for "£0.3734" substitute ." £0.3161 "

In section 11(1) (rebate on heavy oil)—

in paragraph (a) (fuel oil), for "£0.1126" substitute , and" £0.1070 "
in paragraph (b) (gas oil), for "£0.1172" substitute ." £0.1114 "

In section 14(1) (rebate on light oil for use as furnace fuel), for "£0.1126" substitute ." £0.1070 "

In section 14A(2) (rebate on certain biodiesel), for "£0.1172" substitute ." £0.1114 "

The following instruments are revoked—

Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc) Order 2012 (S.I. 2012/3055), and
Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012 (S.I. 2012/3056).

The amendments and revocations made by this section are treated as having come into force on 1 April 2013.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.