Introduction Summary
1.Section 15 provides for changes in rates of duty and rates of rebate on products charged to duty under the Hydrocarbon Oil Duties Act 1979 (HODA).
2.Duty rates on the main road fuels are increased by 1.84 pence per litre (ppl), and effective rates of duty on non-road fuels are increased by the same proportion as main road fuels. Duty increases on biofuels and natural gas maintain the differential with the main road fuels, while the differential for road fuel gas other than natural gas is reduced by the equivalent of 1 penny per litre. These changes came into effect on 1 April 2009.
3.From 1 May 2009, duty on leaded petrol is increased by 1.84 pence per litre (ppl) and on aviation gasoline (avgas) by 2.31 ppl.