Office of Public Sector Information
This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.
There are effects on this legislation that have not yet been applied to SLD for the following years: 2003, 2004, 2005, 2006, 2007, 2008 and 2009. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.
Administration and enforcement
21. Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas
22. Prohibition on use of petrol substitutes on which duty has not been paid
23. Prohibition on use etc. of road fuel gas on which duty has not been paid
24AA. Registered excise dealers and shippers regulations: special provision for traders in controlled oil
MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17
An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.
[22nd February 1979]
C1Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)
C2Act modified by S.I. 1990/2167, art. 5
I1Act wholly in force at 1.4.1979 see s. 29(2)
(1)Subsections [F1(2) to (6)] below define the various descriptions of oil referred to in this Act.
(2)“Hydrocarbon oil” means petroleum oil, coal tar, and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons or bituminous or asphaltic substances as are—
(a)solid or semi-solid at a temperature of 15°C or
(b)gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars.
(3)“Light oil” means hydrocarbon oil—
(a)of which not less that 90 per cent. by volume distils at a temperature not exceeding 210°C or
(b)which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the Acts relating to petroleum.
[ F2(3A)“Ultra low sulphur petrol” means unleaded petrol F3. . .—
(a)the sulphur content of which does not exceed 0.005 per cent. by weight or is nil, and
(b)the aromatics content of which does not exceed 35 per cent. by volume.
(3B)“Unleaded petrol” means petrol that contains not more than 0.013 grams of lead per litre of petrol; and petrol is “leaded petrol” if it is not unleaded.
F4(3C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(4)“Heavy oil” means hydrocarbon oil other than light oil.
[F5(5)“Gas oil” means heavy oil of which not more than 50 per cent. by volume distils at a temperature not exceeding 240° C and of which more than 50 per cent. by volume distils at a temperature not exceeding 340° C.
[F6(6)“Ultra low sulphur diesel” means gas oil—
(a)the sulphur content of which does not exceed 0.005 per cent. by weight or is nil;
(b)the density of which does not exceed 835 kilograms per cubic metre at a temperature of 15° C; and
(c)of which not less than 95 per cent. by volume distils at a temperature not exceeding 345° C.]]
F1Words in s. 1(1) substituted (15.8.1997) by 1997 c. 16, s. 7(1)(a)(10); S.I. 1997/1960, art. 2
F2S. 1(3A)-(3C) inserted (1.10.2000) by 2000 c. 17, s. 5(1); S.I. 2000/2674, art. 2
F3Words in s. 1(3A) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) Note
F4S. 1(3C) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) Note
F5S. 1(5)(6) inserted (15.8.1997) by 1997 c. 16, s. 7(1)(b)(10); S.I. 1997/1960, art. 2
F6S. 1(6) substituted (retrospective to 6pm on 17.3.1998) by 1998 c. 36, s. 8(1)(2)
(1)The method of testing oil for the purpose of ascertaining its classification in accordance with section 1 above shall, subject to subsection (3)(b) of that section, be such as the Commissioners may direct.
F1(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Subject to subsection (3) below, the Treasury may from time to time direct that, for the purposes of any duty of excise for the time being chargeable on hydrocarbon oil, any specified description of light oil shall be treated as being heavy oil.
(3)The Treasury shall not give a direction under subsection (2) above in relation to any description of oil unless they are satisfied that the description is one which should, according to its use, be classed with heavy oil.
(4)For the purposes of the Customs and Excise Acts 1979, the production of hydrocarbon oil includes—
(a)the obtaining of one description of hydrocarbon oil from another description of hydrocarbon oil; and
(b)the subjecting of hydrocarbon oil to any process of purification or blending,
as well as the obtaining of hydrocarbon oil from other substances or from any natural source.
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1S. 2(1A) repealed (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. I(1) Note
F2S. 2(5) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(a)(8), 213, Sch. 23 Pt. I(5) Note; S.I. 1993/2215, art. 3
(1)In this Act “biodiesel” means diesel quality liquid fuel—
(a)that is produced from biomass or waste cooking oil,
(b)the ester content of which is not less than 96.5% by weight, and
(c)the sulphur content of which does not exceed 0.005% by weight or is nil.
(2)In subsection (1)—
(a)“diesel quality” means capable of being used for the same purposes as heavy oil;
(b)“liquid” does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;
(c)“biomass” means vegetable and animal substances constituting the biodegradable fraction of—
(i)products, wastes and residues from agriculture, forestry and related activities, or
(ii)industrial and municipal waste.]
(1)The Treasury may by order made by statutory instrument amend the definitions for the purposes of this Act of—
“ultra low sulphur petrol”;
“unleaded petrol” and “leaded petrol”; and
F2. . . and
“ultra low sulphur diesel”.
[F3(1A)The Treasury may by order made by statutory instrument amend the definition for the purposes of this Act of “biodiesel”.]
(2)An order under this section may contain such incidental, supplementary and transitional provision as appears to the Treasury to be appropriate.
(3)No order shall be made under this section unless a draft of it has been laid before and approved by a resolution of the House of Commons.]
F1S. 2A inserted (28.7.2000) by 2000 c. 17, s. 7
F2Words in s. 2A(1) repealed (retrospective to 3.7.2001 at 6pm) by 2001 c. 9, ss. 2(5), 110, Sch. 33 Pt. 1(I) Note
F3S. 2A(1A) inserted (24.7.2002) by 2002 c. 23, s. 5(3)
Where imported goods contain hydrocarbon oil as a part or ingredient thereof, the oil shall be disregarded in the application to the goods of section 126 of the Management Act (charge of duty on manufactured or composite imported articles) unless in the opinion of the Commissioners the goods should, according to their use, be classed with hydrocarbon oil.
C1S. 3 modified (26.7.2002) by S.I. 2002/1928, reg. 3(2)(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1S. 4 repealed (1.12.1995) by 1993 c. 34, ss. 11(2)(5), 213, Sch. 23 Pt.I; S.I. 1995/2715, art. 2
In this Act “road fuel gas” means any substance which is gaseous at a temperature of 15°C and under a pressure of 1013·25 millibars, and which is for use as fuel in road vehicles.
(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 [F4the rates specified in subsection (1A) below.]]
[ F5(1A)The rates at which the duty shall be charged are—
(a)[F6£0.4582] a litre in the case of ultra low sulphur petrol;
(b)£0.5468 a litre in the case of light oil other than ultra low sulphur petrol;
(c)[F7£0.4582] a litre in the case of ultra low sulphur diesel; and
(d)£0.5182 a litre in the case of heavy oil other than ultra low sulphur diesel.]
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
[F9(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 [F10subsection (1A) above] 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.]
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 in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2
F5S. 6(1A) substituted (1.10.2000) by 2000 c. 17, s. 5(3); S.I. 2000/2674, art. 2
F6Words in s. 6(1A)(a) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(a)(4)
F7Words in s. 6(1A)(c) substituted (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(1)(b)(4)
F8S. 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
F9S. 6(3)(4) inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(b)
F10Words in s. 6(3) substituted (15.8.1997) by 1997 c. 16, s. 7(4); S.I. 1997/1960, art. 2
C1Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)
C2S. 6(1A) modified (temp. to midnight on 14.6.2001) (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(2)(4)
(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.]
F1Ss. 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)
(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.]
F1Ss. 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)
Hydrocarbon Oil Duties Act 1979