Office of Public Sector Information
(This note is not part of the Regulations)
These Regulations, apart from regulations 3 and 8(3) (which come into force on 9th April 2008), come into force on 1st April 2008. They-
(a) prescribe the purposes for which the Commissioners can determine the proportion of any substance that is biodiesel or bioblend;
(b) amend the Hydrocarbon Oil (Mixing of Oil) Regulations 1985 as a consequence of amendments made to section 20A of the Hydrocarbon Oil Duties Act 1979 (“the Oil Act”) (mixing: adjustment of duty);
(c) make amendments to other Regulations as a consequence of the introduction of a rebated rate of excise duty on biodiesel and bioblend used other than as fuel for road vehicles;
(d) make amendments to other Regulations as a consequence of the reduction in the number of duty rates specified in section 6(1A)(24) of the Oil Act; and
(e) correct drafting errors in previous instruments.
Regulation 2 prescribes the purposes for which the Commissioners may determine, in such a way as they consider appropriate, the proportion of any substance that is biodiesel or bioblend;
Regulation 3 amends the Hydrocarbon Oil Regulations 1973 (S.I. 1973/1311) so that, where appropriate, they apply to bioblend and bioethanol blend.
Regulation 4 amends the Hydrocarbon Oil (Mixing of Oils) Regulations 1985 (S.I.1985/1450) so that they apply to the mixing of biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.
Regulation 5 amends the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 (S.I. 1996/2537) so that the relief provided for by those Regulations applies to excise duty charged on biodiesel, bioethanol, bioblend and bioethanol blend, as well as to duty charged on hydrocarbon oil.
Regulation 6 amends the Hydrocarbon Oil (Marking) Regulations 2002 (S.I.2002/1773) so that they apply to bioblend on which a rebate is allowed under section 14B(25) of the Oil Act.
Regulation 7 amends the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (S.I. 2002/3057) so that section 23A(1) and (4) of the Oil Act (regulation of traders in controlled oil) does not apply to controlled oil that is biodiesel.
Regulation 8 amends the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 (S.I. 2004/2065) to:
(a) extend the references to hydrocarbon oil in specified provisions of the Oil Act that are to be construed as including references to biodiesel, bioblend and bioethanol blend;
(b) correct a drafting error in paragraph (5) of regulation 19A (large producers);
(c) revoke Part 8 (biodiesel used otherwise than as road fuel);
(d) amend the particulars to be entered in the Motor Fuels Record that is required to be kept under regulation 13(1); and
(e) make amendments following the reduction in the number of duty rates.
Regulation 9 amends the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 (S.I. 2005/3320) so that the relief provided for by those Regulations applies to bioblend on which a rebate has been allowed under the Oil Act.
Regulation 10 amends the Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 (S.I. 2005/3472) so that they apply to the remote marking of bioblend on which a rebate of duty is allowed under section 14B of the Oil Act.
Regulation 11 amends the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006 (S.I.2006/3426) to remove references to “sulphur–free diesel”.
Regulation 12 amends the Fuel-testing Pilot Projects (Biomix Project) Regulations 2007 (S.I. 2007/314) to substitute “gas oil” for references to “ultra low sulphur diesel” and “sulphur-free diesel” and to make a consequential amendment to regulation 5 (relief).
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
Section 6(1A), which was inserted by the Finance Act 1977 (c.16), section 7(3), was substituted, with effect from 1st April 2008, by a resolution passed by the House of Commons on 18th March 2008 under the Provisional Collection of Taxes Act 1968 (c.2), section 1. This resolution has temporary statutory effect as provided for by that section. Back [24]
Section 14B was inserted, with effect from 1st April 2008, by a resolution passed by the House of Commons on 18th March 2008 under the Provisional Collection of Taxes Act 1968. This resolution has temporary statutory effect as provided for by that section. Back [25]
The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008