2011 No. 2904
The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011
Made
Laid before the House of Commons
Coming into force
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 19791:
Citation and commencement1
1
This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011.
2
It comes into force on 1st January 2012 and has effect in relation to products that are charged with duty under the Oil Act on or after that date and before 1st August 2012.
Interpretation2
In this Order—
a
expressions used in this Order and in section 27(1) (interpretation) of the Oil Act2 have the same meaning as in the Oil Act;
b
“fuel oil” has the same meaning as in section 11(2) of the Oil Act3;
c
“fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Act4;
d
“hydrocarbon oil duty” means the duty charged by section 6(1) of the Oil Act5;
e
“the Oil Act” means the Hydrocarbon Oil Duties Act 19796.
Adjustments of liability to duty on hydrocarbon oil, biodiesel and bioethanol3
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);
b
the liability to the duty charged on biodiesel by section 6AA(1) of the Oil Act7;
c
the liability to the duty charged on bioethanol by section 6AD(1) of the Oil Act8,
by the deduction from the amount payable of the percentages specified in column (C).
(A) | (B) | (C) | (D) | |
|---|---|---|---|---|
Product | Amount payable before adjustment (pence per litre) | Percentage deduction | Amount payable after adjustment (pence per litre) | |
(a) | Unleaded petrol | 60.97 | 4.95 | 57.95 |
(b) | Light oil other than unleaded petrol | 70.69 | 4.27 | 67.67 |
(c) | Heavy oil | 60.97 | 4.95 | 57.95 |
(d) | Aviation gasoline | 39.66 | 4.94 | 37.70 |
(e) | Biodiesel | 60.97 | 4.95 | 57.95 |
(f) | Bioethanol | 60.97 | 4.95 | 57.95 |
2
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
Adjustments of rights to rebate of duty on hydrocarbon oil4
1
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 Act9 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 Act10;
c
the right to rebate allowed on heavy oil by section 13ZA (certain heavy oil used for heating etc.) of the Oil Act11;
d
the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Act12;
e
the right to rebate allowed on biodiesel by section 14A(2)13 (biodiesel not for road fuel use) of the Oil Act,
by the addition to the amount allowable of the percentage specified in column (C).
(A) | (B) | (C) | (D) | |
|---|---|---|---|---|
Product | Rebate allowable before adjustment (pence per litre) | Percentage addition | Rebate allowable after adjustment (pence per litre) | |
(a) | Fuel oil | 49.71 | 1.13 | 50.27 |
(b) | Gas oil | 49.25 | 1.18 | 49.83 |
(c) | Kerosene | 49.25 | 1.18 | 49.83 |
(d) | Other heavy oil | 49.71 | 1.13 | 50.27 |
(e) | Light oil | 59.43 | 0.94 | 59.99 |
(f) | Biodiesel | 49.25 | 1.18 | 49.83 |
2
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
Adjustments of liability to fuel substitutes duty5
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 199514 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.
(This note is not part of the Order)