CUSTOMS AND EXCISE Citation and commencement 1 1 This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004. 2 It comes into force on 1st September 2004 and has effect in relation to products that are charged to duty under the Oil Act on or after that date. Interpretation 2 In this Order— a “fuel oil” has the same meaning as in section 11(2) of the Oil Act ; b “fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Act ; c “hydrocarbon oil duty” means the duty charged by section 6(1) of the Oil Act ; d “kerosene” has the same meaning as in section 13AA(5) of the Oil Act ; e “Table A” means the table set out in article 3; f “Table B” means the table set out in article 4; and g expressions used in this Order and in section 27(1) (interpretation) of the Oil Act have the same meaning as in the Oil Act. Adjustments of liability to duty on hydrocarbon oil and biodiesel 3 1 The following are adjusted in accordance with Table A— a the liability to hydrocarbon oil duty in respect of the products listed in rows (a) to (h) ; b the liability to the duty charged on biodiesel by section 6AA(1) of the Oil Act , by the deduction from the amount payable of the percentages specified in column (C) . Table A (A) (B) (C) (D) Product Amount payable before adjustment(pence per litre) Percentage deduction Amount payable after adjustment(pence per litre) (a) Ultra low sulphur petrol 49.02 3.91 47.10 (b) Sulphur-free petrol 48.52 2.92 47.10 (c) Light oil that is leaded petrol 57.90 2.93 56.20 (d) Light oil that is unleaded petrol (other than ultra low sulphur petrol and sulphur-free petrol) 51.70 2.92 50.19 (e) Sulphur-free diesel 48.52 2.92 47.10 (f) Ultra low sulphur diesel 49.02 3.91 47.10 (g) Heavy oil (other than ultra low sulphur diesel and sulphur-free diesel) 54.87 2.94 53.27 (h) Aviation gasoline 28.95 2.94 28.10 (j) Biodiesel 28.52 4.98 27.10 2 The figures in columns (B) and (D) are only for ease of reference and comprehension of effect. Adjustments of rights to rebate of duty on hydrocarbon oil 4 1 The following are adjusted in accordance with Table B— a the right to rebate allowed by section 11(1) (heavy oils not for road fuel use) of the Oil Act in respect of the products listed in rows (a) to (d) ; b the right to rebate allowed on kerosene by section 13AA(1) (kerosene not for road fuel use or heating) of the Oil Act ; c the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Act , by the addition to the amount allowable of the percentage specified in column (C) . Table B (A) (B) (C) (D) Product Rebate allowable before adjustment(pence per litre) Percentage addition Rebate allowable after adjustment(pence per litre) (a) Fuel oil 48.63 4.97 51.05 (b) Gas oil (other than ultra low sulphur diesel and sulphur-free diesel) 48.23 5.01 50.65 (c) Ultra low sulphur diesel 42.38 5.71 44.80 (d) Sulphur-free diesel 41.88 5.77 44.30 (e) Kerosene 48.23 5.01 50.65 (f) Light oil 51.66 4.68 54.08 2 The figures in columns (B) and (D) are only for ease of reference and comprehension of effect. Adjustments of liability to fuel substitutes duty 5 1 This article applies where the rate of fuel substitutes duty for a product is prescribed by the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995 by reference to the rate of hydrocarbon oil duty specified in the Oil Act for— a light oil other than ultra low sulphur petrol and sulphur-free petrol, b sulphur-free petrol, c sulphur-free diesel, or d aviation gasoline. 2 The liability to fuel substitutes duty in the case described by paragraph (1)(a) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (c) (light oil that is leaded petrol) of Table A. 3 The liability to fuel substitutes duty in the cases described by paragraph (1)(b) and (c) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (b) (sulphur-free petrol) of Table A. 4 The liability to fuel substitutes duty in the case described by paragraph (1)(d) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (h) (aviation gasoline) of Table A. John Heppell Joan Ryan Two of the Lords Commissioners of Her Majesty’s Treasury 4th August 2004