(1)Subject to [F1subsections (2) . . . F2and (3)] below, there shall be charged on hydrocarbon oil—
(a)imported into the United Kingdom; or
(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F3a duty of excise at the rate of [F4£0.2248] a litre in the case of light oil and [F4£0.1902] a litre in the case of heavy oil].
(2)Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.
(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
[F6(3)In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in that subsection in relation to light oil.
(4)In this Act “aviation gasoline” means light oil which—
(a)is specially produced as fuel for aircraft; and
(b)is not normally used in road vehicles; and
(c)is delivered for use solely as fuel for aircraft.]
Textual Amendments
F1Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(a)
F2Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(a) and repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I Note
F3Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)
F4Words substituted by virtue of Finance Act 1990 (c. 29, SIF 40:1), s. 3(1)(a)(6)
F5S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note
F6S. 6(3)(4) inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(b)
Valid from 24/07/2002
(1)A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of biodiesel.
(2)In subsection (1) “chargeable use” means use—
(a)as fuel for any engine, motor or other machinery, or
(b)as an additive or extender in any substance so used.
(3)The rate of duty under this section shall be £0.2582 a litre.]
Textual Amendments
F7Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)
Valid from 24/07/2002
(1)A duty of excise shall be charged on bioblend—
(a)imported into the United Kingdom, or
(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above. This is subject to subsection (6) below.
(2)In this Act “bioblend” means any mixture that is produced by mixing—
(a)biodiesel, and
(b)heavy oil not charged with the excise duty on hydrocarbon oil.
(3)The rate at which the duty shall be charged on any bioblend shall be a composite rate representing—
(a)in respect of the proportion of the bioblend that is hydrocarbon oil, the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend, and
(b)in respect of the proportion of the bioblend that is biodiesel, the rate that would be applicable to the bioblend if it consisted entirely of biodiesel.
(4)The references in subsection (3) above to the proportions of—
(a)hydrocarbon oil, and
(b)biodiesel,
are to the proportions by volume to the nearest 0.001%.
(5)If the Commissioners are not satisfied as to the proportion of biodiesel in any bioblend, the rate of duty chargeable shall be the rate that would be applicable to the bioblend if it consisted entirely of heavy oil of the description that went into producing the bioblend.
(6)Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.]
Textual Amendments
F8Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)
Valid from 24/07/2002
(1)The Commissioners may by regulations provide for—
(a)references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to—
(i)biodiesel;
(ii)bioblend;
(b)references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under—
(i)section 6AA above;
(ii)section 6AB above;
(c)biodiesel, or bioblend, to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.
(2)Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.
(3)In this section “specified” means specified by regulations under this section.
(4)Regulations under this section may make different provision for different cases.
(5)Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.]
Textual Amendments
F9Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)
Valid from 01/12/1995
(1)A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of any liquid which is not hydrocarbon oil.
(2)In this section “chargeable use” in relation to any substance means the use of that substance—
(a)as fuel for any engine, motor or other machinery; or
(b)as an additive or extender in—
(i)any substance on which duty is charged by virtue of paragraph (a) above; or
(ii)any hydrocarbon oil which is or is to be used as mentioned in that paragraph.
(3)The rate of the duty under this section shall be prescribed by order made by the Treasury.
(4)In the following provisions of this Act references to hydrocarbon oil shall be construed as including references to any substance on which duty is charged under this section; and, accordingly, references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under this section.
(5)The Treasury may by order provide for any substance on which duty is charged under this section to be treated for the purposes of such of the following provisions of this Act as may be specified in the order as if it fell within the description of such one or more of the following as may be so specified, that is to say—
(a)heavy oil or light oil;
(b)aviation gasoline;
(c)fuel oil or gas oil, as defined in section 11(2) below; and
(d)unleaded petrol, as defined in section 13A(2) below.
(6)In exercising their powers under this section, the Treasury shall so far as practicable secure—
(a)that a substance set aside for use or used as mentioned in subsection (2)(a) above is—
(i)charged with duty at the same rate as, and
(ii)otherwise treated for the purposes of the following provisions of this Act as if it were,
the substance falling within the descriptions specified in subsection (5) above to which, when put to that use, it is most closely equivalent; and
(b)that a substance set aside for use or used as an additive or extender in any substance is—
(i)charged with duty at the same rate as, and
(ii)otherwise treated for the purposes of the following provisions of this Act as if it were,
the substance in which it is an additive or extender.
(7)For the purposes of this section “liquid” does not include any substance which is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.
(8)The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
(9)An order under this section—
(a)may make different provision for different cases and for different substances;
(b)may prescribe the rate of duty under this section in respect of any substance by reference to the rate of duty under this Act in respect of any other substance; and
(c)in making different provision for different substances, may define a substance by reference to the use for which it is set aside or the use to which it is put.]
Textual Amendments
F10S. 6A inserted (1.12.1995) by 1993 c. 34, s. 11(1); S.I. 1995/2715, art. 2
A duty of excise at the same rate as the duty of excise on light oil shall be charged—
(a)on any petrol substitute which is sent out from the premises of a person producing or dealing in petrol substitutes and which was not acquired by him duty paid under this paragraph; and
(b)on spirits used for making power methylated spirits (payable by the methylator immediately after the spirits have been so used).
Modifications etc. (not altering text)
C1Ss. 7, 8(3)(4)(c) the words “light oil” now stand in the text (with saving) by virtue of Finance Act 1980 (c. 48, SIF 40:1), s. 3(4) and Finance Act 1981 (c. 35, SIF 40:1), s. 4(2)(3)
C2S. 7 excluded (27.7.1993) by 1993 c. 34, s. 10(6)
(1)A duty of excise shall be charged on road fuel gas which is sent out from the premises of a person producing or dealing in road fuel gas and on which the duty charged by this section has not been paid.
(2)The like duty of excise shall be charged on the setting aside for use, or on the use, by any person, as fuel in a road vehicle, of road fuel gas on which the duty charged by this section has not been paid.
(3)The rate of the duty under this section shall be prescri bed by order made by the Treasury, and in exercising their power under this subsection the Treasury shall select the rate (whether for all road fuel gas or for a particular kind of road fuel gas) which in their opinion is for the time being the nearest convenient and suitable rate corresponding with the rate of excise duty on light oil.
In comparing the excise duty chargeable under this section with that on light oil account shall be taken of relative average calorific values and of other relevant factors.
(4)An order made under subsection (3) above—
(a)may express the rate of duty by reference to any method of measuring the road fuel gas;
(b)may prescribe different rates for different kinds of road fuel gas; and
(c)may prescribe a rate which depends in whole or in part on the rate for the time being of excise duty charged on light oil.
(5)The power to make orders under subsection (3) above shall be exercisable by statutory instrument, and any statutory instrument by which the power is exercised shall be subject to annulment in pursuance of a resolution of the House of Commons.
(6)For the purposes of this Act, so far as it relates to the excise duty chargeable under this section, road fuel gas shall be deemed to be used as fuel in a road vehicle if, but only if, it is used as fuel for the engine provided for propelling the vehicle, or for an engine which draws its fuel from the same supply as that engine.
(7)Subsection (2) above shall not apply to road fuel gas delivered to, or in the stock of, the person otherwise chargeable if it was delivered to, or stocked by, him before 3rd July 1972.
Modifications etc. (not altering text)
C3Ss. 7, 8(3)(4)(c) the words “light oil” now stand in the text (with saving) by virtue of Finance Act 1980 (c. 48, SIF 40:1), s. 3(4) and Finance Act 1981 (c. 35, SIF 40:1), s. 4(2)(3)