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The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012

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Statutory Instruments

2012 No. 3055

Excise

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012

Made

10th December 2012

Laid before the House of Commons

11th December 2012

Coming into force

1st January 2013

The Treasury make the following Order in exercise of the powers conferred by sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979(1):

Citation and commencement

1.  (1)  This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012.

(2) This Order comes into force on 1st January 2013 and has effect in relation to products that are charged with duty under the Oil Act(2) on or after that date.

Interpretation

2.  In this Order—

(a)expressions used in this Order and in section 27(1) (interpretation) of the Oil Act(3) 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(4);

(c)“fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Act(5);

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

(e)“the Oil Act” means the Hydrocarbon Oil Duties Act 1979(7).

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

3.  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);

(b)the liability to the duty charged on biodiesel by section 6AA(1) of the Oil Act(8);

(c)the liability to the duty charged on bioethanol by section 6AD(1) of the Oil Act(9),

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

Table A

(A)(B)(1)(C)(D)(1)
(1)

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

Product

Amount payable before adjustment

(£ per litre)

Percentage deduction

Amount payable after adjustment

(£ per litre)

(a)Unleaded petrol0.60974.950.5795
(b)Light oil other than unleaded petrol0.70694.270.6767
(c)Heavy oil0.60974.950.5795
(d)Aviation gasoline0.39664.940.3770
(e)Biodiesel0.60974.950.5795
(f)Bioethanol0.60974.950.5795

Adjustments of rights to rebate of duty on hydrocarbon oil

4.  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(10) in respect of the products listed in rows (a) and (b);

(b)the right to rebate allowed on kerosene by section 13AA(1) (kerosene not for road fuel use or heating) of the Oil Act(11);

(c)the right to rebate allowed on heavy oil by section 13ZA (certain heavy oil used for heating etc.) of the Oil Act(12);

(d)the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Act(13);

(e)the right to rebate allowed on biodiesel by section 14A(2)(14) (biodiesel not for road fuel use) of the Oil Act,

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

Table B

(A)(B)(1)(C)(D)(1)
(1)

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

Product

Rebate allowable before adjustment

(£ per litre)

Percentage addition

Rebate allowable after adjustment

(£ per litre)

(a)Fuel oil0.49711.130.5027
(b)Gas oil0.49251.180.4983
(c)Kerosene0.49251.180.4983
(d)Other heavy oil0.49711.130.5027
(e)Light oil0.59430.940.5999
(f)Biodiesel0.49251.180.4983

Adjustments of liability to fuel substitutes duty

5.  (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(15) 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.

Robert Goodwill

Desmond Swayne

Two of the Lords Commissioners of Her Majesty’s Treasury

10th December 2012

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 1st January 2013, adjusts 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 negate, temporarily, the effect of section 20 of the Finance Act 2011 in relation to those fuels. The adjustments 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 per cent.

Adjustments to rebates are dealt with by article 4. Adjustments of liabilities to duty are dealt with by articles 3 and 5. For ease of reference and comprehension of effect, the figures in columns (B) and (D) of the Tables in this Order indicate the amounts payable (duty liability) or allowable (rebate) both before and after the adjustment is made.

Section 20 of the Finance Act 2011 amended the Oil Act so as to increase the effective rates of duty, with effect from 1st January 2012. The result of the adjustments made by this Order is that, while the rates of duty (and rebate) are as set by section 20 of the Finance Act 2011, a person will be entitled to adjust the amount a person is actually liable to pay (or allowed by way of rebate) by the amounts specified in this Order: a person will be liable to pay the same amount as if section 20 of the Finance Act 2011 had not come into effect.

The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011 made the same adjustments as are made by this Order in relation to products that are charged with duty on or after 1st January 2012 and before 1st August 2012. Section 188 of the Finance Act 2012 provides that on or after 1st August 2012 but before 1st January 2013 the Oil Act has effect as if the amendments made by section 20 of Finance Act 2011 had never been made.

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

(1)

1979 c. 8; relevant amendments have been made by section 10(2) of the Finance Act 1980 (c. 48), section 10(1) and (2) of the Finance Act 1982 (c. 39) and section 11(4) of the Finance Act 1993 (c. 34). Section 2(2) provides that an order made under the Act shall cease to be in force at the expiration of a period of one year from the date on which it takes effect, unless continued in force by a further order; section 2(2) was substituted by section 10(3) of the Finance Act 1980.

(2)

The “Oil Act” is defined as the Hydrocarbon Oil Duties Act 1979 (c. 5) in article 2(e).

(3)

Relevant amendments were made by section 4(4) of the Finance Act 1982 (c. 39), paragraph 6 of Schedule 6 to the Finance Act 2008 (c. 9) (“aviation gasoline”), paragraph 6 of Schedule 2 to the Finance Act 2002 (c. 23) (“biodiesel”), section 10 of the Finance Act 2004 (c. 12) (“bioethanol”), section 7 of the Finance Act 1997 (c. 16) (“gas oil”), section 3 of the Finance Act 2001 (c. 9), paragraph 9 of Schedule 3 to the Finance Act 2002, paragraph 22 of Schedule 5 to the Finance Act 2008 and paragraph 32 of Schedule 6 to that Act (“rebate”), section 5 of the Finance Act 2000 (c. 17) and section 13 of the Finance Act 2008 (“unleaded petrol”).

(4)

Section 11(2) was substituted by section 2(3) of the Finance Act 1986 (c. 41) and amended by Part 1 of Schedule 18 to the Finance Act 1997 (c. 16).

(5)

Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34), and amended by section 11 of the Finance Act 2000 (c. 17), section 7(1) of, and paragraph 2 of Schedule 2 to, the Finance Act 2002 (c. 23) and sections 10(4) and 12(1) of the Finance Act 2004 (c. 12).

(6)

Relevant amendment were made to section 6(1) by section 4(1) of the Finance Act 1981 (c. 35), section 7(2) of the Finance Act 1997 (c. 16), section 6(1) of the Finance Act 1998 (c. 36) and paragraph 4(2) of Schedule 6 to the Finance Act 2008 (c. 9). The rates of excise duty charged under section 6(1) are specified in section 6(1A). Section 6(1A) was inserted by section 7(3) of the Finance Act 1997 (c. 16) and relevant amendments were made by section 4(3) of the Finance Act 2000 (c. 17) and sections 13(3) and 16(1) of the Finance Act 2008 (c. 9). The rates in section 6(1A) were most recently amended by sections 19(2) and 20(2) of the Finance Act 2011 (c. 11). Adjustments were made to the liability to excise duty in relation to products charged with duty on or after 1st January 2012 and before 1st August 2012 by S.I. 2011/2904. Section 188 of the Finance Act 2012 (c. 14) provides that on or after 1st August 2012 but before 1st January 2013 the Hydrocarbon Oil Duties Act 1979 (c. 5) has effect as if the amendments made by section 20 of Finance Act 2011 had never been made.

(8)

Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and relevant amendments were made by section 4(2) of the Finance Act 2003 (c. 14), section 11 of, and paragraph 4 of Schedule 5 to, the Finance Act 2004 (c. 12) and section 12(3) of the Finance Act 2010 (c. 13).

(9)

Section 6AD was inserted by section 10(3) of the Finance Act 2004 (c. 12) and relevant amendments were made by section 12(5) of the Finance Act 2010 (c. 13).

(10)

Relevant amendments were made to section 11 by section 2(2) and (3) of the Finance Act 1986 (c. 41), section 7(5) of, and Part 1 of Schedule 18 to, the Finance Act 1997 (c. 16), section 10(2) of the Finance Act 2000 (c. 17), paragraph 3 of Schedule 2 to the Finance Act 2002 (c. 23), section 10(5) of the Finance Act 2004 (c. 12), section 13(5) of the Finance Act 2008 (c. 9) and section 121(2) of the Finance Act 2009 (c. 10). The rates were most recently amended by sections 19(4) and 20(4) of the Finance Act 2011 (c. 11).

(11)

Section 13AA was inserted by section 5(4) of the Finance Act 1996 (c. 8) and amended by section 7(6) of the Finance Act 1997 (c. 16), sections 7(6) and 10(6) of the Finance Act 2004 (c. 12), section 4(8) of the Finance Act 2005 (c. 7) and section 13(6) of, and paragraph 10 of Schedule 5 to, the Finance Act 2008 (c. 9).

(12)

Section 13ZA was inserted by the Finance Act 2008 (c. 9), Schedule 6, paragraph 28.

(13)

Relevant amendments were made by section 10(7) of the Finance Act 2004 (c. 12). The rates were most recently amended by sections 19(5) and 20(5) of the Finance Act 2011 (c. 11).

(14)

Section 14A was inserted by the Finance Act 2008 (c. 9), Schedule 5, paragraph 13 and Schedule 6, paragraph 13 of that Act. The rates were most recently amended by sections 19(6) and 20(6) of the Finance Act 2011 (c. 11).

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