The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011

• Citation: S.I. 2011/2935
• Sections: 8

Section 1 Citation and commencement

These Regulations may be cited as the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 and come into force on 1st January 2012.

Section 2 Interpretation

In these Regulations—

“defined area” means —

the Inner and Outer Hebrides;

the Northern Isles;

the Islands of the Clyde; and

the Isles of Scilly;

“qualified claimant” has the meaning given in regulation 3;

“qualifying fuel” means—

hydrocarbon oil charged with a duty of excise under section 6(1A)(a) or (c) of the Hydrocarbon Oil Duties Act 1979 ;

biodiesel charged with a duty of excise under section 6AA of that Act;

bioblend charged with a duty of excise under section 6AB of that Act; and

bioethnanol blend charged with a duty of excise under section 6AE of that Act,

and in relation to which the duty charged has been paid.

Section 3 Qualified claimant

A person is a qualified claimant if that person—

(a) supplies qualifying fuel by retail sale from premises situated in a defined area; and

(b) has notified the Commissioners of that fact and is registered by them to make a claim for relief.

Section 4 Relief

Relief is allowed in accordance with these Regulations if a quantity of qualifying fuel has been purchased by a qualified claimant to be supplied by that person for use as fuel in a road vehicle.

Section 5 Amount and form of relief

The amount of the relief shall be 5 pence per litre and shall be in the form of a repayment by the Commissioners to the qualified claimant.

Section 6 Application for relief

(1) Relief is allowed only upon the written application of a qualified claimant.

(2) Each application must contain the particulars specified in the Schedule and be made on a form provided by the Commissioners for the purpose.

(3) The qualified claimant must sign and date the form and declare that the information provided on it is true and complete.

(4) An application must be made no later than 30 days after the end of the month to which it relates.

Section 7 Conditions

(1) Relief is allowed subject to the following conditions.

(2) The qualified claimant must—

(a) if so required by the Commissioners, provide to their satisfaction evidence of the purchase of the qualifying fuel in relation to which any application for relief is made;

(b) give to the person to whom the qualifying fuel is supplied for use in a road vehicle a reduction in the price per litre that is equivalent to the relief per litre that has been claimed (or will be claimed) on it;

(c) keep and preserve such records as the Commissioners may specify.

(3) The condition in paragraph (2)(b) does not apply in relation to any qualifying fuel that is supplied in the period of 60 consecutive days commencing with the day on which the qualified claimant is first registered to make a claim for relief.

Section 8 Cancellation of Relief

(1) If there is a failure to comply with any condition imposed by regulation 7 the relief allowed shall be cancelled.

(2) Where any relief is cancelled, any person who is a qualified claimant in relation to the application for relief shall, on demand, be liable to repay the amount of the relief.