Office of Public Sector Information
(6)Any heavy oil—
(a)taken into a road vehicle as mentioned in section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or
(b)taken as fuel into a vehicle at a time when it is not a road vehicle and remaining in the vehicle as part of its fuel supply at a later time when it becomes a road vehicle,
shall be liable to forfeiture.
(7)For the purposes of this section, a person is liable for heavy oil being taken into a road vehicle in contravention of section 12(2) above if he is at the time the person having the charge of the vehicle or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.
F1Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(a) (with s. 19(3)); S.I. 1994/2679, art. 3
F2Words in s. 13(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(1)(b) (with s. 19(3)); S.I. 1994/2679, art. 3
F3Words in s. 13(1) substituted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(2)(a)(4)
F4Words in s. 13(1) repealed (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, ss. 8(2)(b)(4), 156, Sch. 40 Pt. I(1)
F5S. 13(1A) inserted (28.7.2000 with effect in relation to liability arising on or after 1.5.2000) by 2000 c. 17, s. 8(3)(4)
F6Words in s. 13(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3
F7Words in s. 13(2) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 51(2)(c) (with s. 19(3)); S.I. 1994/2679, art. 3
F8Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)
C1S. 13 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 1(1); S.I. 1997/1305, art. 2)
(1)On unleaded petrol, other than ultra low sulphur petrol, charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0586 a litre.
(2)Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.]
F1S. 13A substituted (retropective to 7.3.2001 at 6pm) by 2001 c. 9, s. 2(1)(5)
(1)If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for—
(a)an engine provided for propelling an excepted vehicle, or
(b)an engine which is used neither for propelling a vehicle nor for heating,
a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for rebated gas oil which is then in force, instead of at the rate then in force under section 11(1)(c) above.
(2)Subject to subsection (3) below, no kerosene on whose delivery for home use a rebate at the rate given by section 11(1)(c) above has been allowed shall—
(a)be used as fuel for an engine provided for propelling an excepted vehicle;
(b)be used as fuel for an engine which is used neither for propelling a vehicle nor for heating; or
(c)be taken into the fuel supply of an engine falling within paragraph (a) or (b) above.
(3)Subsection (2) above does not apply to any quantity of kerosene in respect of which there has been paid to the Commissioners an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the payment.
(4)A payment under subsection (3) above shall be made in accordance with regulations made under section 24(1) below for the purposes of this section.
(5)For the purposes of this section and section 13AB below—
“excepted vehicle” means a vehicle which is an excepted vehicle under any provision of Schedule 1 to this Act; and
“kerosene” means heavy oil of which more than 50 per cent. by volume distils at a temperature of 240°C or less.
(6)For the purposes of this section and section 13AB below the rate for rebated gas oil which is in force at any time is the rate of duty which at that time is in force under [F2section 6(1A) above in the case of heavy oil which is not ultra low sulphur diesel,] as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.]
F1S. 13AA inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2
F2Words in s. 13AA(6) substituted (15.8.1997) by 1997 c. 16, s. 7(6); S.I. 1997/1960, art. 2
C1S. 13AA(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6
(1)If a person uses kerosene in contravention of section 13AA(2) above—
[F2(a)in respect of the quantity of kerosene used the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;]
(b)his use of the kerosene shall attract a penalty under section 9 of the M1Finance Act 1994 (civil penalties); and
(c)if he uses the kerosene with the relevant intent, he shall be guilty of an offence.
(2)If a person is liable for kerosene being taken into a fuel supply of an engine in contravention of section 13AA(2) above—
[F2(a)in respect of the quantity of kerosene taken into the fuel supply the Commissioners may assess as being excise duty due from him an amount equal to duty on the same quantity of gas oil at the rate for rebated gas oil which is in force at the time of the contravention, and they may notify him or his representative accordingly;]
(b)his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties); and
(c)if he has the relevant intent in relation to the kerosene being taken into the fuel supply, he shall be guilty of an offence.
(3)For the purposes of subsection (2) above, a person is liable for kerosene being taken into a fuel supply of an engine if at the time—
(a)he has the charge of the engine; or
(b)subject to subsection (4) below, he is the owner of the engine.
(4)If a person other than the owner is for the time being entitled to possession of the engine, that other person and not the owner is liable.
(5)If—
(a)a person supplies kerosene having reason to believe that it will be put to a particular use, and
(b)that use is one which, if a payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section,
his supplying the kerosene shall attract a penalty under section 9 of the M2Finance Act 1994 (civil penalties) and, if he makes the supply with the relevant intent, he shall be guilty of an offence.
(6)In this section “the relevant intent” means the intent that the restrictions imposed by section 13AA(2) above shall be contravened.
(7)A person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a penalty of the statutory maximum, or to imprisonment for a term not exceeding 6 months, or to both;
(b)on conviction on indictment, to a penalty of any amount, or to a term of imprisonment not exceeding 7 years, or to both.
(8)Any kerosene falling within subsection (9) or (10) below is liable to forfeiture.
(9)Kerosene falls within this subsection if it is taken into a fuel supply in contravention of section 13AA(2) above.
(10)Kerosene falls within this subsection if—
(a)it has been supplied in circumstances in which there is reason to believe that it will be put to a particular use; and
(b)that use is one which, if payment is not made under subsection (3) of section 13AA above, will contravene subsection (2) of that section.]
F1S. 13AB inserted (1.10.1998) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2
F2S. 13AB(1)(a)(2)(a) substituted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 4(2)(3); S.I. 1998/2243, art. 2
M11994 c. 9.
M21994 c. 9.
(1)On light oil charged with the excise duty on hydrocarbon oil, and delivered for home use as furnace fuel for burning in vaporised or atomised form by a person for the time being approved in accordance with regulations made for the purposes of this subsection under section 24(1) below, there shall be allowed at the time of delivery a rebate of duty at a rate of [F1£0.0274] a litre less than the rate at which the duty is charged.
(2)Except with the consent of the Commissioners, no oil in whose case rebate has been allowed under this section shall—
(a)be put to a use otherwise than as mentioned in subsection (1) above; or
(b)be acquired or taken into any vehicle, appliance or storage tank in order to be put to such a use.
(3)In giving their consent for the purposes of subsection (2) above, the Commissioners may impose such conditions as they think fit.
(4)[F2Where any person]—
(a)uses or acquires oil in contravention of subsection (2) above; or
(b)is liable for oil being taken into a vehicle, appliance or storage tank in contravention of that subsection,
[F2his use or acquisition of the oil or, as the case may be, his becoming so liable shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]; and the Commissioners may [F3assess the amount of rebate allowed on the oil as being excise duty due from him, and notify him or his representative accordingly.]
(5)[F4Where any person] supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above [F4and] that use without the consent of the Commissioners would contravene subsection (2) above [F5his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).].
(6)A person who, with the intent that the restrictions imposed by subsection (2) above should be contravened,—
(a)uses or acquires oil in contravention of that subsection; or
(b)supplies oil having reason to believe that it will be put to a use otherwise than as mentioned in subsection (1) above, being a use which, without the consent of the Commissioners, would contravene subsection (2) above,
shall be guilty of an offence under this subsection.
(7)A person who is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above shall be guilty of an offence under this subsection where the oil was taken in with the intent by him that the restrictions imposed by that subsection should be contravened.
(8)A person guilty of an offence under subsection (6) or (7) above shall be liable—
(a)on summary conviction, to a penalty of the prescribed sum or of three times the value of the oil in question, whichever is the greater, or to imprisonment for a term not exceeding 6 months, or to both; or
(b)on conviction on indictment, to a penalty of any amount, or to imprisonment for a term not exceeding [F67 years], or to both.
(9)For the purposes of this section, a person is liable for oil being taken into a vehicle, appliance or storage tank in contravention of subsection (2) above if he is at the time the person having the charge of the vehicle, appliance or tank, or is its owner, except that if a person other than the owner is, or is for the time being, entitled to possession of it, that person and not the owner is liable.
(10)Any oil acquired, or taken into a vehicle, appliance or storage tank, as mentioned in subsection (2) above, or supplied as mentioned in subsection (5) or (6) above, shall be liable to forfeiture.
F1Words in s. 14(1) substituted (retrospective to 6pm on 21.3.2000) by 2000 c. 17, s. 4(4)(5)
F2Words in s. 14(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3
F3Words in s. 14(4) substituted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 6(3); S.I. 1997/1305, art. 2
F4Words in s. 14(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(2)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3
F5Words in s. 14(5) inserted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. III para. 52(2)(c); (with s. 19(3)); S.I. 1994/2679, art. 3
F6Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 12(1)(b)(6)
C1S. 14 restricted (1.6.1997) by 1994 c. 9, s. 12A(3)(c) (as inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 paras. 1(1); S.I. 1997/1305, art. 2)
C2S. 14(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6
(1)A drawback equal to any amount F1. . . paid in respect of the goods in question by way of the excise duty on hydrocarbon oil shall be allowed on the F2. . ., shipment as stores or warehousing in an excise warehouse for use as stores of—
(a)any hydrocarbon oil; or
(b)any article in which there is contained any hydrocarbon oil which was used, or which formed a component of any article used, as an ingredient in the manufacture or preparation of the article.
(2)The Treasury may by order direct as respects articles of any class or description specified in the order that, subject to the provisions of the order, drawback shall be allowed under subsection (1) above in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation of the articles.
(3)On the making of an order under subsection (2) above this Act shall have effect, subject to the provisions of the order and of this section, as if the reference in subsection (1)(b) above to an article in which there is contained any hydrocarbon oil used as an ingredient in the manufacture or preparation of the article included a reference to an article of the class or description specified in the order.
(4)An order made under subsection (2) above as respects articles of any class or description—
(a)may provide for drawback to be allowed in respect of hydrocarbon oil (or goods containing it) used as a material, solvent, extractant, preservative or finish in the manufacture or preparation not directly of articles of that class or description but of articles incorporated in them; and
(b)may provide that the quantity of hydrocarbon oil as respects duty on which drawback is to be allowed shall be determined by reference to average quantities or otherwise.
(5)The power to make orders under subsection (2) 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.
F1Words in s. 12(1) repealed (15.10.1993) by 1993 c. 34, ss. 12(7)(b)(8), 213, Sch. 23 Pt. I(5) Note; S.I. 1993/2215, art. 3
F2Word in s. 15(1) repealed (27.7.1999 with effect as mentioned in s. 4(2) of the amending Act) by 1999 c. 16, s. 4(1), 139, Sch. 20 Pt. I(1) Note.
C1S. 15 amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215. art. 3
C2S. 15 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)
C3S. 15(1) modified (26.7.2002) by S.I. 2002/1928, reg. 3(1)(a)(2)(b)(3)
C4S. 15(1) amended by S.I. 1985/1032, reg. 11(c)
C5S. 15(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)
F1S. 16 repealed (1.12.1995) by 1993 c. 34, ss. 11(2), 213, Sch. 23 Pt. I; S.I. 1995/2715, art. 2
(1)If, on an application made for the purposes of this section by a horticultural producer, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of heavy oil has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount of any excise duty which has been paid in respect of the quantity so used [F1less any rebate allowed in respect of the duty], . . . F2.
(2)A horticultural producer shall be entitled to repayment under this section in respect of oil used by him—
(a)in the heating, for the growth of horticultural produce primarily with a view to the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it; or
(b)in the sterilisation of the earth or other growing medium to be used for the growth of horticultural produce as mentioned in paragraph (a) above in any building or structure.
(3)Where any quantity of oil is used partly for any such purpose as is mentioned in subsection (2) above and partly for another purpose, such part of that quantity shall be treated as used for each purpose as may be determined by the Commissioners.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(5)The Commissioners may require an applicant for repayment under this section—
(a)to state such facts concerning the hydrocarbon oil delivered to or used by him, or concerning the production of horticultural produce by him, as they may think necessary to deal with the application;
(b)to furnish them in such form as they may require with proof of any statement so made; and
(c)to permit an officer to inspect any premises or plant used by him for the production of horticultural produce or in or for which any such oil was used.
(6)If—
(a)the facts required by the Commissioners under subsection (5)(a) above are not stated; or
(b)proof of the matters referred to in subsection (5)(b) above is not furnished to the satisfaction of the Commissioners; or
(c)an applicant fails to permit inspection of premises or plant as required under the subsection (5)(c) above,
the facts shall be deemed for the purposes of this section to be such as the Commissioners may determine.
(7)In this section—
(a)“horticultural produce” has the meaning assigned to it by Schedule 2 to this Act; and
(b)“horticultural producer” means a person growing horticultural produce primarily for sale.
F1Words inserted (retrospectively) by Finance Act 1981 (c. 35, SIF 40:1), 6(4)
F2Words repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
F3S. 17(4) repealed by Finance Act 1981 (c.35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 4 (by Note 4 it is provided that the repeal has effect in relation to oil used on or after 1.1.1982)
C1Ss. 17-19A amended (15.10.1993) by 1993 c. 34, s. 12(3); S.I. 1993/2215, art. 3
C2S. 17 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(b)
C3S. 17(1) explained by Finance Act 1981 (c. 35, SIF 40:1), s. 6(4)
C4S. 17(1) amended by S.I. 1985/1032, reg. 11(c)
C5S. 17(1) amended (1.1.1993) by S.I. 1992/3152, reg. 11(d) (with reg. 12)
(1)If, on an application made for the purposes of this section, it is shown to the satisfaction of the Commissioners that within the period for which the application is made any quantity of biodiesel has been used by the applicant as mentioned in subsection (2) below, then, subject as provided below, the applicant shall be entitled to obtain from the Commissioners repayment of the amount specified below.
(2)A person is entitled to repayment under this section in respect of biodiesel used by him—
(a)otherwise than as road fuel,
(b)otherwise than by mixing the biodiesel with—
(i)hydrocarbon oil, or
(ii)a mixture containing hydrocarbon oil, and
(c)otherwise than in the form of a mixture containing biodiesel and hydrocarbon oil.
(3)For the purposes of subsection (2)(a) above, use “as road fuel” means use—
(a)as fuel for the engine provided for propelling a road vehicle or for an engine that draws its fuel from the same supply as such an engine, or
(b)as an additive or extender in any substance so used.
(4)The amount of the repayment is the amount of the excise duty which has been paid in respect of the quantity of biodiesel used less the amount of £0.0313 a litre.
(5)The Commissioners may require an applicant for repayment under this section—
(a)to state such facts concerning the biodiesel that is the subject of the claim, or the use to which it was put, as they may think necessary to deal with the application;
(b)to furnish them in such form as they may require with proof of any statement so made;
(c)to retain such records as the Commissioners may require relating to the use of biodiesel; and
(d)to permit an officer to inspect any premises, plant or vehicle on or in which the biodiesel in respect of which repayment is claimed is used.
(6)If the applicant fails to comply with any such requirement, the Commissioners may reject the claim.]
F1S. 17A inserted (24.7.2002 with effect as mentioned in s. 5(6) of the amending Act) by 2002 c. 23, s. 5, Sch. 2 para. 4(1)
F1S. 18 repealed (1.11.1996) by 1996 c. 8, ss. 8(1)(a), 205, Sch. 41 Pt. I; S.I. 1996/2536, art. 2
(1)Subsection (3) below shall have effect in the case of—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)any lifeboat owned by the Royal National Lifeboat Institution (in this subsection called “the Institution”); or
(c)any tractor or gear owned by the Institution and used for the purpose of launching or hauling in any lifeboat owned by it,
in respect of which an application is made to the Commissioners for the purposes of this section F2. . ., by the Institution.
Hydrocarbon Oil Duties Act 1979