The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2026

This Order, which comes into force on 15th June 2026, makes amendments to the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Temporary Continuation of 2022 Order and Adjustments) Order 2026 (“2026 Order”) and the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (“2022 Order”) to extend the fuel duty freeze and make a temporary further reduction to the rebated rate for red diesel. The amendments make temporary adjustments to the liabilities to excise duty (and, where applicable, the rights to rebate in respect of such duty) in respect of liquid fuels that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (“the Oil Act”). The adjustments made by this Order are all in the form of a deduction from the amount payable (or an addition to the amount of rebate allowable) of a specified percentage not exceeding 10 percent.