The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022

• Citation: S.I. 2022/365
• Sections: 6

Section 1 Citation and commencement

(1) This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022.

(2) This Order comes into force at 6.00 p.m. on 23rd March 2022 and has effect in relation to products that are charged with duty under the Oil Act on or after that time on that date.

Section 2 Interpretation

In this Order—

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

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

(c) “ aqua methanol additive or extender duty ” means the duty charged by section 6AG(1) of the Oil Act (excise duty on aqua methanol) where the chargeable use is within subsection (2)(b) of that section ;

(d) “ fuel oil ” has the same meaning as in section 11(2) of the Oil Act (rebate on heavy oil) ;

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

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

(g) “ natural road fuel gas ” has the same meaning as in section 5(2) of the Oil Act (road fuel gas).

Section 3 Adjustments of liability to duties chargeable by virtue of the Oil Act

(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 (d) of column (A) ;

(b) the liability to the duty charged on biodiesel by section 6AA(1) (excise duty on biodiesel) of the Oil Act ;

(c) the liability to the duty charged on bioblend by section 6AB(1) (excise duty on blends of biodiesel and heavy oils) of the Oil Act ;

(d) the liability to the duty charged on bioethanol by section 6AD(1) (excise duty on bioethanol) of the Oil Act ;

(e) the liability to the duty charged on bioethanol blend by section 6AE(1) (excise duty on blends of bioethanol and hydrocarbon oil) of the Oil Act ;

(f) the liability to the duty charged on aqua methanol by section 6AG(1) (excise duty on aqua methanol) of the Oil Act,

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

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

(3) The liability to the duty charged on road fuel gas by section 8(1) and (2) of the Oil Act (excise duty on road fuel gas) is adjusted in accordance with Table B by the deduction from the amount payable of the percentages specified in column (C) .

(4) 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 duties chargeable by virtue of the Oil Act

(1) The following are adjusted in accordance with Table C—

(a) the right to rebate allowed by section 11(1) (rebate on heavy oil) of the Oil Act in respect of the products listed in rows (a) and (b) of column (A) ;

(b) the right to rebate allowed on kerosene by section 13AA(1) (restrictions on use of rebated kerosene) of the Oil Act ;

(c) the right to rebate allowed on heavy oil by section 13ZA (rebate on certain heavy oil used for heating etc) of the Oil Act ;

(d) the right to rebate allowed on light oil by section 14(1) (rebate on light oil for use as furnace fuel) of the Oil Act ;

(e) the right to rebate allowed on biodiesel by section 14A(2) (rebate on biodiesel used for certain purposes) of the Oil Act ;

(f) the right to rebate allowed on bioblend by section 14B (rebate on bioblend used for certain purposes) ,

by the addition to the amount allowable of the percentage specified in column (C) .

(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) unleaded petrol;

(b) light oil other than unleaded petrol;

(c) heavy oil; 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 (a) of Table A.

(3) The liability to fuel substitutes duty in the case described by paragraph (1)(b) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (b) of Table A.

(4) The liability to fuel substitutes duty in the case described by paragraph (1)(c) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (c) of Table A.

(5) 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 (d) of Table A.

Section 6 Adjustments of liability to aqua methanol additive or extender duty

(1) This article applies where the rate of aqua methanol additive or extender duty is prescribed by the Aqua Methanol (Use as Additive or Extender) (Rates of Excise Duty) Order 2016 by reference to the rate of hydrocarbon oil duty specified in the Oil Act for—

(a) unleaded petrol;

(b) light oil other than unleaded petrol; or

(c) heavy oil.

(2) The liability to aqua methanol additive or extender 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 (a) of Table A.

(3) The liability to aqua methanol additive or extender duty in the case described by paragraph (1)(b) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (b) of Table A.

(4) The liability to aqua methanol additive or extender duty in the case described by paragraph (1)(c) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (c) of Table A.