The Fuel-testing Pilot Projects (Methanol Project) Regulations 2003

Statutory Instruments

2003 No. 1597

CUSTOMS AND EXCISE

The Fuel-testing Pilot Projects (Methanol Project) Regulations 2003

Made

19th June 2003

Laid before Parliament

20th June 2003

Coming into force

17th July 2003

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 20(AB)(1) to (3), (5) and (12) of the Hydrocarbon Oil Duties Act 1979(1), hereby make the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Fuel-testing Pilot Projects (Methanol Project) Regulations 2003 and come into force on 17th July 2003.

Interpretation

2.  In these Regulations—

“methanol” means methyl alcohol and includes a mixture containing not less than 83% methyl alcohol;

“the project” means the project described in the Schedule.

Experimental fuel

3.  Methanol is an experimental fuel.

Experimental period

4.  The experimental period for methanol is 17 July 2003 to 16 July 2008.

Relief

5.  On methanol used or to be used for the purposes of the project there shall be allowed relief in the form of a rebate of 100% of the excise duty (subject to any conditions imposed and directions given by the Commissioners).

M. J. Eland

Commissioner of Customs and Excise

New King’s Beam House, 22 Upper Ground, London SE1 9PJ

19 June 2003

Regulation 2

SCHEDULE

The project is that approved by the Commissioners of Customs and Excise on 19 June 2003, which approval was confirmed by their letter dated 19 June 2003 addressed to Zero-M Limited, the company conducting the project. The purpose of the project is to test methanol as a fuel in both petrol and diesel vehicles to evaluate the emission benefits of methanol-based fuels. The registered office of Zero-M Limited is at “Lindean”, Rickmansworth Lane, Chalfont St. Peter, Buckinghamshire SL9 0LX.

Explanatory Note

(This note is not part of the Regulations)

These regulations, which come into force on 17th July 2003, are made under the powers conferred on the Commissioners of Customs and Excise by section 20AB of the Hydrocarbon Oil Duties Act 1979. Section 20AB provides that the Commissioners may make regulations allowing reliefs from excise duty on the fuel used within pilot projects approved by them. These projects must be connected with the technological development of more environment-friendly fuels. It also provides that the Commissioners may impose conditions and give directions in connection with such reliefs, which they are doing separately.

Regulation 3 describes the fuel (methanol) that will be subject to the relief and regulation 4 sets out the period for which the relief will apply. Regulation 5 describes the form of the duty relief. The Schedule contains details of this particular project.

(1)

1979 c. 5; section 20AB was inserted by section 3 of the Finance Act 2001 (c. 9). Section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Management Act 1979 (c. 2), namely “the Commissioners” means “the Commissioners of Customs and Excise”.