Revenue & Customs Briefs:
Excise Duty Brief 22/09
Increase in fuel duty rates from 1 April 2009
Summary
This note sets out the fuel duty rates that will apply from 1 April 2009, as announced at the 2007 and 2008 Budgets and confirmed at the last Pre-Budget Report.
Detail
Duty rates will be as follows:
Heavy Oil |
Change |
Duty rate per litre (£) On and after 1 April 2009 |
|---|---|---|
| Heavy oil (diesel) | + 1.84 p | 0.5419 |
| Light Oil | ||
| Unleaded petrol | + 1.84 p | 0.5419 |
| Rebated oils & rebated biofuels | ||
| Light oil delivered to an approved person for use as furnace fuel | + 0.34 p | 0.1000 |
| Marked gas oil | + 0.35 p | 0.1042 |
| Fuel oil | + 0.34 p | 0.1000 |
| Heavy oil other than fuel oil, gas oil or kerosene used as fuel | + 0.34 p | 0.1000 |
| Kerosene to be used as motor fuel off-road or in an excepted vehicle | + 0.35 p | 0.1042 |
| Biodiesel for off-road use | + 0.35 p | 0.1042 |
| Biodiesel blended with gas oil | + 0.35 p | 0.1042 |
| Biofuels | ||
| Biodiesel | + 1.84 p | 0.3419 |
| Bioethanol | + 1.84p | 0.3419 |
| Road fuel gases | Duty rate per kg (£) | |
| Road fuel Natural Gas (NG), including biogas | + 2.66 p | 0.1926 |
| Road fuel gas other than NG, eg Liquefied Petroleum Gas (LPG) | + 4.05 p | 0.2482 |
Further Information
If you have any questions about this change, please contact the National Advice Service on Tel 0845 010 9000.
Issued 30 March 2009
