The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016

• Citation: S.I. 2016/976
• Sections: 10

Section 1 Citation and Commencement

These Regulations may be cited as the Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 and come into force on 14th November 2016.

Section 2 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 are amended as follows.

Section 3 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In regulation 2 (interpretation)—

(a) after the definition of “approved person” insert—

“aqua methanol duty” means the duty charged on aqua methanol by section 6AG of the Oil Act;

(b) in the definition of “biofuel” before “biodiesel” insert “aqua methanol,”;

(c) in the definition of “biofuels duty” before “bioethanol” insert “aqua methanol duty,”;

(d) in the definition of “chargeable use” before sub-paragraph (a) insert—

(za) in relation to aqua methanol, means chargeable use within the meaning of section 6AG(2) of the Oil Act,

Section 4 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In regulation 3 (construction of references to hydrocarbon oil etc. in the Oil Act)—

(a) after paragraph (2A) insert—

(2B) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to aqua methanol—

(a) section 15(1) (drawback of duty on exportation etc.);

(b) section 21(1) and (2) (regulations with respect to hydrocarbon oil);

(c) paragraphs 3 and 11 of Schedule 3 (subjects for regulations);

(d) paragraphs 17 and 21 of Schedule 4 (subjects for regulations);

(b) in paragraph (3), before sub-paragraph (a) insert—

(za) aqua methanol duty;

(c) in paragraph (4), before “biodiesel” insert “aqua methanol duty,”.

Section 5 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In Part 4 (production premises)—

(a) in regulation 8—

(i) in paragraph (1)—

(aa) omit “either”;

(bb) for “or the second condition” substitute “, the second condition or the third condition”;

(ii) after paragraph (3) insert—

(4) The third condition is that the producer has produced aqua methanol.

(b) in regulation 8A—

(i) at the end of paragraph (3)(b) substitute “;” for “.”;

(ii) after paragraph (3)(b) insert—

(c) in the case of a producer with respect to whom the third condition is satisfied, the thirtieth day following the day on which aqua methanol is first produced.

(c) in regulation 8E (requirement to make entry of production premises used by several producers)—

(i) at the beginning of paragraph (1), for “This” substitute “Subject to paragraph (11), this”;

(ii) after paragraph (10) insert—

(11) This regulation does not apply to producers of biofuel that is aqua methanol.

(d) in regulation 8F (cancellation of an entry of production premises), after paragraph (3) insert—

(4) This regulation does not apply to an entry made by a producer in respect of production premises used for the production of biofuel that is aqua methanol.

Section 6 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In regulation 19 (returns, time and method of payment), in paragraph (1A)(a) before “biodiesel” insert “aqua methanol,”.

Section 7 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In regulation 19A (large producers), in paragraph (4)(a) before “biodiesel” insert “aqua methanol,”.

Section 8 Amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

In the Schedule (particulars to be entered in the motor fuels record)—

(a) except in paragraph 1(bb), before “biodiesel” (wherever else it occurs) insert “aqua methanol,”;

(b) in paragraph 1 (charge arising on setting aside), after sub-paragraph (bb) insert—

(bc) in the case of a consignment of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon being set aside as—

(i) suitable only as fuel for an engine, motor or other machinery powered by aqua methanol;

(ii) suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by diesel;

(iii) suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by light oil other than unleaded petrol;

(iv) suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by unleaded petrol;

(v) suitable only as an additive or extender in fuel for an engine, motor or other machinery not falling within sub-paragraphs (ii) to (iv);

(c) in paragraph 2 (charge arising on chargeable use), after sub-paragraph (b) insert—

(bb) in the case of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon chargeable use as —

(i) fuel for an engine, motor or other machinery powered by aqua methanol;

(ii) an additive or extender in fuel for an engine, motor or other machinery powered by diesel;

(iii) an additive or extender in fuel for an engine, motor or other machinery powered by unleaded petrol;

(iv) an additive or extender in fuel for an engine, motor or other machinery powered by light oil other than unleaded petrol;

(v) an additive or extender in fuel for an engine, motor or other machinery not falling within sub-paragraphs (ii) to (iv);

Section 9 Amendment to the Excise Duties (Deferred Payment) Regulations 1992

In regulation 2 (interpretation) of the Excise Goods (Deferred Payments) Regulations 1992 in the definition of “biofuels” after “(bioethanol)” insert “, 6AG(2) (aqua methanol)”.

Section 10 Amendments to the Excise Warehousing (Energy Products) Regulations 2004

(1) The Excise Warehousing (Energy Products) Regulations 2004 are amended as follows.

(2) In regulation 2 (interpretation), in the definition of “special energy product”—

(a) in sub-paragraph (e) omit “or”;

(b) at the end of sub-paragraph (f) for “.” substitute “, or”; and

(c) after sub-paragraph (f) insert—

(g) aqua methanol.

(3) In regulation 5 (treatment of warehoused special energy products), after paragraph (3)(a) insert—

(aa) aqua methanol shall be treated as charged by section 6AG of the Oil Act (aqua methanol);