Introduction Summary
1.Section 13 provides for changes in rates of duty and rates of rebate on products charged to duty under the Hydrocarbon Oil Duties Act 1979 (HODA). On 1 October 2010 duty rates on the main road fuels are increased by 1 penny per litre (ppl), and effective rates of duty on non-road fuels are increased by the same proportion as main road fuels. The duty differentials for road fuel gases are maintained, the differential for road fuel gas other than natural gas having been reduced by the equivalent of 1 ppl on 1 April. On 1 January 2011 duty rates on the main road fuels are increased by 0.76 ppl, and effective rates of duty on non-road fuels are increased by the same proportion as main road fuels. The duty increases on road fuel gases maintain the differential with the main road fuels.