The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005

• Citation: S.I. 2005/1978
• Sections: 5

Section 1 Citation and commencement

(1) This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2005.

(2) It comes into force on 1st September 2005 and has effect in relation to products that are charged with duty under the Oil Act on or after that date.

Section 2 Interpretation

In this Order—

(a) expressions used in this Order and in section 27(1) (interpretation) of the Oil Act have the same meaning as in the Oil Act;

(b) “fuel oil” has the same meaning as in section 11(2) of the Oil Act ;

(c) “fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Act ;

(d) “hydrocarbon oil duty” means the duty charged by section 6(1) of the Oil Act ;

(e) “kerosene” has the same meaning as in section 13AA(5) of the Oil Act ;

(f) “the Oil Act” means the Hydrocarbon Oil Duties Act 1979 ;

(g) “Table A” means the table set out in article 3;

(h) “Table B” means the table set out in article 4.

Section 3 Adjustments of liability to duty on hydrocarbon oil, biodiesel and bioethanol

(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 ;

(c) the liability to the duty charged on bioethanol by section 6AD(1) of the Oil Act ,

by the deduction from the amount payable of the percentages specified in column (C) .

Table A

Amount payable before adjustment

(pence per litre)

Amount payable after adjustment

(pence per litre)

(2) The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.

Section 4 Adjustments of rights to rebate of duty on hydrocarbon oil

(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

Rebate allowable before adjustment

(pence per litre)

Rebate allowable after adjustment

(pence per litre)

(2) The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.

Section 5 Adjustments of liability to fuel substitutes duty

(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.