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Hydrocarbon Oil Duties Act 1979

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Hydrocarbon Oil Duties Act 1979, Cross Heading: Rebate of duty is up to date with all changes known to be in force on or before 29 March 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

  • s. 6AB(6)-(8) substituted for s. 6AB(6) by 2002 c. 23 Sch. 2 para. 7(2)
  • s. 12(2ZA) inserted by 2021 c. 26 Sch. 21 para. 5(1)(c) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 5(1)(c) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(a).)
  • s. 13(2)(a) words in s. 13(2) renumbered as s. 13(2)(a) by 2021 c. 26 Sch. 21 para. 6(4)(a) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(a) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
  • s. 13(2)(b) and words words substituted by 2021 c. 26 Sch. 21 para. 6(4)(b) (This amendment not applied to legislation.gov.uk. Sch. 21 para. 6(4)(b) was repealed on 24.2.2022 by virtue of 2022 c. 3 Sch. 11 para. 10(e).)
  • s. 14B(1)(ia) omitted by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted) (cond.) by 2021 c. 26 Sch. 21 para. 11(3)(aa)para. 11(5)(b)

Rebate of dutyU.K.

11 Rebate on heavy oil.U.K.

(1)Subject to sections F1... [F212(1), 13ZA and 13AA(1)], where heavy oil charged with the excise duty on hydrocarbon oil is delivered for home use, there shall be allowed on the oil at the time of delivery a rebate of duty at a rate—

[F3(a)in the case of fuel oil, of [F4£0.1070] a litre less than the rate at which the duty is for the time being chargeable;

(b)in the case of gas oil F5... , of [F6£0.1114] a litre less than the rate at which the duty is for the time being chargeable;

F7(ba). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)in the case of heavy oil [F8which is neither fuel oil nor] gas oil, equal to the rate at which the duty is for the time being chargeable.]

[F9(2)In this section—

  • fuel oil” means heavy oil which contains in solution an amount of asphaltenes of not less than 0·5 per cent. or which contains less than 0·5 per cent. but not less than 0·1 per cent. of asphaltenes and has a closed flash point not exceeding 150°C; F10. . .

  • F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

[F11(3)This subsection applies in any case where—

(a)oil is delivered for home use,

(b)regulations under section 24 below require, as a condition of allowing a rebate on the oil under subsection (1) above, that a marker prescribed by regulations under that section shall have been added to the oil, and

(c)the marker is present at the time of delivery for home use but in such a proportion that its presence falls to be disregarded by virtue of provision made by regulations under that section.

(4)In any case where subsection (3) above applies, a rebate may be allowed on the oil at the time it is delivered for home use if it appears to the Commissioners to be appropriate to allow it.

(5)Where a rebate is allowed under subsection (4) above, the rate at which the rebate is allowed—

(a)shall be such rate as appears to the Commissioners to be appropriate, but

(b)shall not be less than 95 per cent. of, and shall not exceed, the rate of rebate specified in the relevant paragraph of subsection (1) above.]

Textual Amendments

F1Word in s. 11(1) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 121(2)

F2Words in s. 11(1) substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 25, 37

F3S. 11(1)(a)(b)(c) substituted for paragraphs (a) and (b) by Finance Act 1986 (c.41, SIF 40:1), s. 2(3)(4)

F4Word in s. 11(1)(a) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(4)(a)(8)

F5Words in s. 11(1)(b) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(5)(a)(12)

F6Word in s. 11(1)(b) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(4)(b)(8)

F7S. 11(1)(ba) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(5)(b)(12)

F8Words in s. 11(1)(c) substituted (15.8.1997) by 1997 c. 16, s. 7(5)(c); S.I. 1997/1960, art. 2

F10S. 11(2): definition of “gas oil” and the preceding “and” repealed (15.8.1997) by 1997 c. 16, ss. 7(10), 113, Sch. 18 Pt. I Note; S.I. 1997/1960, art. 2

F11S. 11(3)-(5) inserted (28.7.2000) by 2000 c. 17, s. 10(2)

Modifications etc. (not altering text)

C1S. 11(1)(b)(ba)(c) restricted (subject to reg. 6 of the amending S.I.) (1.8.2002) by S.I. 2002/1773, regs. 4, 6

12 Rebate not allowed on fuel [F12other than for excepted machines].U.K.

(1)If, on the delivery of heavy oil for home use, it is intended to use the oil as fuel [F13other than for an excepted machine], a declaration shall be made to that effect in the entry for home use and thereupon no rebate [F14under section 11 above] shall be allowed in respect of that oil.

(2)No heavy oil on whose delivery for home use rebate has been allowed [F15(whether under [F16section 11] above or [F17section 13ZA or] 13AA(1) below)] shall—

[F18(a)be used as fuel other than for an excepted machine, or

(b)be taken into any vehicle, vessel, machine or appliance, other than an excepted machine, as fuel,]

unless an amount equal to the amount for the time being allowable in respect of rebate on like oil has been paid to the Commissioners in accordance with regulations made under section 24(1) below for the purposes of this section.

[F19(2A)But subsection (2) does not apply in relation to fuel used or taken in as mentioned in section 14E (private pleasure craft).]

F20(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12Words in s. 12 cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 5(1)(a), (2)(a)

F13Words in s. 12(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 5(1)(b), (2)(b)

F14Words in s. 12(1) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 6

F15Words in s. 12(2) inserted (1.10.1996) by 1996 c. 8, s. 5(3); S.I. 1996/2314, art. 2(b)

F16Words in s. 12(2) substituted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 7

F17Words in s. 12(2) inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 26, 37

F20S. 12(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 8, 26(b)

Modifications etc. (not altering text)

C2S. 12(2) restricted by S.I. 1989/2439, reg. 2

13 Penalties for [F21contravention of section 12].U.K.

(1)[F22Where any person]

(a)uses heavy oil in contravention of section 12(2) above; or

(b)is liable for heavy oil being taken into a [F23vehicle, vessel, machine or appliance] in contravention of that subsection,

[F24his use of the oil [F25or his becoming so liable (or, where his conduct includes both, each of them)] shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]. . .

[F26(1A)Where oil is used, or is taken into a [F27vehicle, vessel, machine or appliance], in contravention of section 12(2) above, the Commissioners may—

(a)assess an amount equal to the rebate on like oil at the rate in force at the time of the contravention as being excise duty due from any person who used the oil or was liable for the oil being taken into the [F28vehicle, vessel, machine or appliance], and

(b)notify him or his representative accordingly.]

(2)[F29Where any person] supplies heavy oil having reason to believe that it will be put to a particular use [F29and] that use would, if a payment under subsection (2) of section 12 above were not made in respect of the oil, contravene that subsection [F30his supplying the oil shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).].

(3)A person who, with the intent that the restrictions imposed by section 12 above should be contravened,—

(a)uses heavy oil in contravention of subsection (2) of that section; or

(b)supplies heavy oil having reason to believe that it will be put to a particular use, being a use which would, if a payment under that subsection were not made in respect of the oil, contravene that subsection,

shall be guilty of an offence under this subsection.

(4)A person who is liable for heavy oil being taken into a [F31vehicle, vessel, machine or appliance] in contravention of subsection (2) of section 12 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 section should be contravened.

(5)A person guilty of an offence under subsection (3) or (4) above shall be liable—

(a)on summary conviction, to a penalty of [F32£20,000] 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 [F337 years], or to both.

(6)Any heavy oil—

(a)taken into a [F34vehicle, vessel, machine or appliance, other than an excepted machine, in contravention of] section 12(2) above or supplied as mentioned in subsection (2) or (3) above; or

(b)taken as fuel into [F35a vehicle, vessel, machine or appliance at a time when it is an excepted machine and remaining in that vehicle, vessel, machine or appliance as part of its fuel supply at a later time when it ceases to be an excepted machine],

shall be liable to forfeiture.

F36(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F21Words in s. 13 heading substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 27, 37

F22Words 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

F24Words 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

F25Words 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)

F26S. 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)

F29Words 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

F30Words 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

F31Words in s. 13(4) substituted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 3(a)

F36S. 13(7) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 9, 26(b)

Modifications etc. (not altering text)

C3S. 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)

[F3713ZARebate on certain heavy oil used for heating etcU.K.

(1)This section applies if, on the delivery of heavy oil (other than kerosene) upon which rebate at the rate mentioned in section 11(1)(c) would otherwise be allowed, it is intended to use the heavy oil—

(a)for heating, or

(b)as fuel for an engine.

(2)Rebate is to be allowed on the heavy oil at the rate mentioned in section 11(1)(a) (rather than at the rate mentioned in section 11(1)(c)).

(3)Nothing in this section applies in relation to heavy oil to which section 12(1) applies.

Textual Amendments

F37Ss. 13ZA, 13ZB inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 28, 37

13ZBRestrictions on supply of certain heavy oil for heating etcU.K.

(1)If a person supplies relevant heavy oil, having reason to believe that it will be put to a particular use that is a prohibited use—

(a)the Commissioners may assess the amount specified in subsection (3) as being excise duty due from the person (and may notify the person or the person's representative accordingly), and

(b)the supply of the heavy oil is conduct that attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(2)Subsection (1) does not apply in relation to a quantity of relevant heavy oil if (before the time of supply) the amount specified in subsection (3) has been paid to the Commissioners, in accordance with regulations, in respect of it.

(3)The amount is—

where—

Q is the quantity (in litres) of the relevant heavy oil, and

RRFO is the rate for rebated fuel oil at the time of payment.

(4)For the purposes of subsection (3) the rate for rebated fuel oil at any time is—

(a)the rate of duty under section 6(1A)(c) at that time, minus

(b)the rate of rebate allowable under section 11(1)(a) at that time.

(5)In this section—

  • prohibited use” means—

    (a)

    use for heating, or

    (b)

    use as fuel for an engine (except where such use would amount to use as fuel [F38other than for an excepted machine]),

  • regulations” means regulations under section 24(1) made for the purposes of this section, and

  • relevant heavy oil” means heavy oil, other than kerosene, upon which rebate at the rate mentioned in section 11(1)(c) has been allowed.

(6)Nothing in this section applies to a person who supplies relevant heavy oil for re-processing.]

Textual Amendments

F37Ss. 13ZA, 13ZB inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 28, 37

F3913A Rebate on unleaded petrolU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F39S. 13A omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(7)(12)

[F4013AA Restrictions on use of rebated kerosene.U.K.

(1)If, on the delivery of kerosene for home use, it is intended to use the kerosene as fuel for [F41an excepted machine other than an excepted machine used for heating] a declaration shall be made to that effect and thereupon rebate shall be allowed at the rate for [F42then in force under paragraph (b) of subsection (1) of section 11, instead of at the rate then in force under paragraph (c) of that subsection].

(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—

[F43(a)be used as fuel for an excepted machine other than an excepted machine used for heating, or

(b)be taken into the fuel supply of an excepted machine other than an excepted machine used for heating.]

(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.

F44(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 [F45section 6(1A) above in the case of heavy oil F46...] as reduced by the rate of rebate allowable at that time under section 11(1)(b) above.

[F47(7)Nothing in this section has the effect of allowing a rebate on bioblend or bioethanol blend.]]

Textual Amendments

F40S. 13AA inserted (1.10.1996) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

F41Words substituted for s. 13AA(1)(a)(b) (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 8(2)

F42Words in s. 13AA(1) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 4(8)(12)

F44S. 13AA(5) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 10, 26(b)

F45Words in s. 13AA(6) substituted (15.8.1997) by 1997 c. 16, s. 7(6); S.I. 1997/1960, art. 2

F46Words in s. 13AA(6) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), s. 13(6)(12)

F47S. 13AA(7) added (1.1.2005) by Finance Act 2004 (c. 12), s. 10(6)(10)

Modifications etc. (not altering text)

C4S. 13AA(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6

[F4813AB Penalties for [F49contravention of section 13AA].U.K.

(1)If a person uses kerosene in contravention of section 13AA(2) above—

[F50(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 F51... in contravention of section 13AA(2) above—

[F50(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.

F52(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 [F54£20,000,] 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.]

Textual Amendments

F48S. 13AB inserted (1.10.1998) by 1996 c. 8, s. 5(4); S.I. 1996/2314, art. 2

F49Words in s. 13AB heading substituted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 10, 21

F50S. 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

F51Words in s. 13AB(2) omitted (1.4.2022) by virtue of Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 9

F52S. 13AB(3) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 11, 26(b)

F53S. 13AB(4) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 11, 26(b)

Marginal Citations

[F5513ACUse of rebated kerosene for private pleasure-flyingU.K.

(1)This section applies in respect of kerosene upon which a rebate under section 11(1)(c) has been allowed.

(2)The kerosene must not be used as fuel for private pleasure-flying.

(3)If, on the supply of a quantity of the kerosene to a person, the person makes a relevant declaration to the supplier—

(a)subsection (2) does not apply in relation to that kerosene, and

(b)the person must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.

(4)The amount is—

where—

Q is the quantity (in litres) of the kerosene, and

R is the rate of the rebate under section 11(1)(c) at the time of the declaration.

(5)The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.

(6)Regulations may provide, in cases where kerosene to which subsection (2) applies and other kerosene is taken into an aircraft as fuel, for the order in which the different kinds of kerosene are to be treated (for the purposes of this section and section 13AD) as used.

[F56(6A)In this section “private pleasure-flying” means the use of an aircraft otherwise than for commercial purposes by—

(a)the owner of the aircraft, or

(b)any other person entitled to use it.

(6B)For the purposes of subsection (6A), the cases in which an aircraft is to be regarded as used for commercial purposes include any case where—

(a)consideration is provided by any person for the use of the aircraft (whether for the carriage of passengers or goods or for the supply of services or otherwise), or

(b)the aircraft is used for the purposes of any public authority.

(6C)Regulations may provide for other cases in which use of an aircraft is treated as being, or not being, private pleasure-flying for the purposes of this section.]

(7)In this section—

  • F57...

  • regulations” means regulations under section 24(1) made for the purposes of this section, and

  • relevant declaration”, in relation to a quantity of kerosene, means a declaration, made in the way and form specified by or under regulations, that the kerosene is to be used for private pleasure-flying.

Textual Amendments

F55Ss. 13AC, 13AD inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 11, 21

F56S. 13AC(6A)-(6C) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 5(2) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

F57Words in s. 13AC(7) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 5(3) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

Modifications etc. (not altering text)

C5S. 13AC(2) excluded (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 21, 22

13ADPenalties for contravention of section 13ACU.K.

(1)This section applies if a person—

(a)uses a quantity of kerosene in contravention of section 13AC(2), or

(b)fails to comply with section 13AC(3)(b).

(2)The Commissioners may assess the amount specified in section 13AC(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.

(3)The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(4)For the purposes of that section, if this section applies by virtue of subsection (1)(b)—

F58(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F59(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)the failure also attracts daily penalties.

(5)If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 13AC(4) to the time of the declaration is to be read as the time of use.]

Textual Amendments

F55Ss. 13AC, 13AD inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 11, 21

F58S. 13AD(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(i); S.I. 2009/511, art. 2 (with art. 4)

F59S. 13AD(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(i); S.I. 2009/511, art. 2 (with art. 4)

14 Rebate on light oil for use as furnace fuel.U.K.

(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 [F60£0.1070] a litre less than the rate at which the duty is charged.

[F61(1A)No rebate shall be allowed under this section in respect of bioethanol blend.]

(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)[F62Where 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,

[F62his 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 [F63assess the amount of rebate allowed on the oil as being excise duty due from him, and notify him or his representative accordingly.]

(5)[F64Where any person] supplies oil having reason to believe that it will be used otherwise than as mentioned in subsection (1) above [F64and] that use without the consent of the Commissioners would contravene subsection (2) above [F65his 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 [F66£20,000] 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 [F677 years], or to both.

F68(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

Textual Amendments

F60Word in s. 14(1) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(5)(8)

F61S. 14(1A) inserted (1.1.2005) by Finance Act 2004 (c. 12), s. 10(7)(10)

F62Words 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

F63Words 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

F64Words 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

F65Words 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

F68S. 14(9) omitted (retrospective to 1.4.2008) by virtue of Finance Act 2008 (c. 9), Sch. 5 paras. 12, 26(b)

Modifications etc. (not altering text)

C6S. 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)

C7S. 14(1) restricted (1.8.2002) by S.I. 2002/1773, regs. 4, 6

[F6914ARebate on biodiesel used [F70as fuel for excepted machines]U.K.

(1)This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—

(a)used as fuel [F71other than for an excepted machine], F72...

F73(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)used as an additive or extender in any substance [F74other than a substance used as fuel for an excepted machine].

(2)A rebate of duty is to be allowed on the biodiesel at a rate of [F75£0.1114] a litre less than the rate of duty under section 6AA.

(3)In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No.2) Act 1992.

F76(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F69Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)

F72Word in s. 14A(1)(a) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 13(2)(a), 21

F75Word in s. 14A(2) substituted (retrospective to 1.4.2013) by Finance Act 2013 (c. 29), s. 179(6)(8)

14BRebate on bioblend used [F77as fuel for excepted machines].U.K.

(1)This section applies if, on the delivery for home use of bioblend on which duty under section 6AB is charged—

(a)it is intended that the bioblend will not be—

(i)used as fuel [F78other than for an excepted machine],

F79(ia). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)used as an additive or extender in any substance [F80other than a substance used as fuel for an excepted machine], and

(b)if the heavy oil used to produce the bioblend was kerosene, it is intended that the bioblend will not be—

(i)used as [F81mentioned in] section 13AA(1), or

(ii)used as an additive or extender in any substance so used.

(2)A rebate of duty is to be allowed on the bioblend.

(3)The rate per litre of the rebate is the sum of—

(a)HO% of the relevant hydrocarbon rebate rate, and

(b)BD% of the relevant biodiesel rebate rate.

(4)“The relevant hydrocarbon rebate rate” is the rate specified in section 11(1) for the kind of heavy oil used to produce the bioblend.

(5)“The relevant biodiesel rebate rate” is—

(a)if the heavy oil used to produce the bioblend was kerosene, the rate of duty under section 6AA, and

(b)otherwise, the rate of the rebate under section 14A.

[F82(6)In subsection (3)—

  • HO%” means the percentage of the bioblend that is heavy oil, and

  • BD%” means the percentage of the bioblend that is biodiesel,

where the percentages are by volume to the nearest 0.001%.]

Textual Amendments

F69Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)

F77Words in s. 14B cross-heading substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 paras. 11(2), (5)(a)

F79S. 14B(1)(a)(ia) omitted (1.4.2022) by virtue of 2021 c. 26, Sch. 21 para. 11(3)(aa) (as inserted (cond.) by Finance Act 2021 (c. 26), para. 11(5)(b), s. 102(2), Sch. 21 para. 11(3)(aa))

F80Words in s. 14B(1)(a)(ii) substituted (1.4.2022) by Finance Act 2021 (c. 26), para. 11(5)(c), s. 102(2), Sch. 21 para. 11(3)(b)

14CRestrictions on use of rebated biodiesel and bioblendU.K.

(1)Rebated biodiesel or bioblend must not be—

(a)used as fuel [F83other than for an excepted machine],

(b)used as an additive or extender in any substance [F84other than a substance used as fuel for an excepted machine], F85... [F86or]

[F87(c)taken into the fuel supply of any engine that is not the engine of an excepted machine as fuel or as an additive or extender in any substance used as fuel], or

[F88(d)(in the case of rebated biodiesel) used as fuel for propelling private pleasure craft or as an additive or extender in any substance so used.]

(2)Rebated bioblend that was produced by mixing kerosene and biodiesel must not be—

(a)used as [F89mentioned in] section 13AA(1),

(b)used as an additive or extender in any substance so used, or

(c)taken into the fuel supply of [F90an engine used as mentioned in section 13AA(1)].

(3)Subsections (1) and (2) do not apply to a quantity of biodiesel or bioblend if the amount specified in subsection (4) has been paid to the Commissioners, in accordance with regulations, in respect of it.

(4)The amount is—

where—

Q is the quantity (in litres) of the biodiesel or bioblend, and

R is the rate of the rebate under section 14A or 14B at the time of payment.

F91(4A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In subsection (3) “regulations” means regulations under section 24(1) made for the purposes of this section.

Textual Amendments

F69Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)

F85Word in s. 14C(1)(b) omitted (1.11.2008) by virtue of Finance Act 2008 (c. 9), Sch. 6 paras. 14(2)(a), 21

F86Word in s. 14C(1)(b) inserted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 7(2)(a), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

F88S. 14C(1)(d) omitted (1.10.2021 for N.I.) by virtue of Finance Act 2020 (c. 14), Sch. 11 paras. 7(2)(c), 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

14DPenalties for misuse of rebated biodiesel or bioblendU.K.

(1)If biodiesel or bioblend is used or taken into [F92a fuel supply] in contravention of section 14C(1) or (2), the Commissioners may assess the amount specified in section 14C(4) as being excise duty due from any person who—

(a)used the biodiesel or bioblend, or

(b)was liable for it being taken into the [F93fuel supply],

and may notify the person or the person's representative accordingly.

(2)Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)—

(a)using biodiesel or bioblend in contravention of section 14C(1) or (2),

(b)becoming liable for biodiesel or bioblend being taken into a [F94fuel supply] in contravention of section 14C(1) or (2), and

(c)supplying biodiesel or bioblend, [F95having reason to believe] that it will be put to a particular use that is a prohibited use.

(3)A person commits an offence if—

(a)the person intentionally uses biodiesel or bioblend in contravention of section 14C(1) or (2),

(b)the person is liable for biodiesel or bioblend being taken into a [F96fuel supply] in contravention of section 14C(1) or (2), and knows that the taking in is in contravention of that provision, or

(c)the person supplies biodiesel or bioblend, intending that it will be put to a particular use that is a prohibited use.

(4)Prohibited use” means a use that would contravene section 14C(1) or (2) if no payment under section 14C(3) were made in respect of the biodiesel or bioblend.

(5)A person guilty of an offence under this section is liable—

(a)on summary conviction, to—

(i)a fine not exceeding [F97£20,000] or (if it is greater) 3 times the value of the biodiesel or bioblend in question, or

(ii)imprisonment for a term not exceeding 12 months,

or both, and

(b)on conviction on indictment, to a fine or imprisonment for a term not exceeding 7 years or both.

(6)Subsection (5)(a)(ii) has effect as if the reference there to 12 months were to 6 months—

F98(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)in this section as it extends to Northern Ireland.]

[F99(7)In this section as it extends to England and Wales, subsection (5)(a)(ii) has effect as if the reference there to 12 months were to the general limit in a magistrates’ court (or, in relation to offences committed before 2 May 2022, to 6 months).]

[F10014ERebated heavy oil and bioblend: private pleasure craftE+W+S

(1)This section applies in respect of rebated heavy oil or bioblend.

(2)The heavy oil or bioblend must not be used as fuel for propelling private pleasure craft.

(3)If, on the supply by a person (“the supplier”) of a quantity of the heavy oil or bioblend to another person, the other person makes a relevant declaration to the supplier—

(a)subsection (2) does not apply in relation to that heavy oil or bioblend, and

(b)the supplier must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.

(4)The amount is—

where—

Q is the quantity (in litres) of the heavy oil or bioblend, and

R is the rate of the relevant rebate at the time of supply.

(5)The “relevant rebate” is—

(a)in the case of heavy oil upon which rebate was allowed under section 13ZA or 13AA(1), the rebate under that provision,

(b)in the case of heavy oil to which paragraph (a) does not apply, the rebate under section 11 for that kind of heavy oil, and

(c)in the case of bioblend, the rebate under section 11(1)(b).

(6)The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.

(7)Regulations may provide, in cases where heavy oil or bioblend to which subsection (2) applies and other heavy oil or bioblend is taken into a craft as fuel, for the order in which the different substances are to be treated (for the purposes of this section and section 14F) as used.

F101(7A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F102(7B)In this section “private pleasure craft” means any aircraft or vessel used otherwise than for commercial purposes by—

(a)the owner of the aircraft or vessel, or

(b)any other person entitled to use it.

(7C)For the purposes of subsection (7B), the cases in which an aircraft or vessel is to be regarded as used for commercial purposes include any case where—

(a)consideration is provided by any person for the use of the aircraft or vessel (whether for the carriage of passengers or goods or for the supply of services or otherwise), or

(b)the aircraft or vessel is used for the purposes of any public authority.

(7D)Regulations may provide for other cases in which any aircraft or vessel is treated as being, or not being, a private pleasure craft for the purposes of this section.]

(8)In this section—

  • F103...

  • regulations” means regulations under section 24(1) made for the purposes of this section, and

  • relevant declaration”, in relation to a quantity of heavy oil or bioblend, means a declaration, made in the way and form specified by or under regulations, that the heavy oil or bioblend is to be used as fuel for propelling private pleasure craft.

Extent Information

E1This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only

Textual Amendments

F100Ss. 14E, 14F inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 15, 21

F101S. 14E(7A) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(2) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

F102S. 14E(7B)-(7D) inserted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(3) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

F103Words in s. 14E(8) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(4) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c)

Modifications etc. (not altering text)

C8S. 14E(2) excluded (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 21, 23

[F10714ERestrictions on use of certain fuel for private pleasure craftN.I.

(1)Restricted fuel must not—

(a)be used as fuel for propelling a private pleasure craft,

(b)be used as an additive or extender in any substance so used, or

(c)be taken into the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft.

[F108(1A)Subsection (1) does not apply in relation to the use of rebated heavy oil or bioblend in a private pleasure craft in Northern Ireland where there is a declaration, in relation to the oil or bioblend, in accordance with subsection (3) of this section—

(a)as it extended to Northern Ireland before 1 October 2021, or

(b)as it extends to any other part of the United Kingdom at any time.]

(2)Restricted fuel” means—

(a)rebated fuel, or

(b)marked oil that is not rebated fuel.

(3)Rebated fuel” means rebated heavy oil, rebated biodiesel or rebated bioblend.

(4)Marked oil” means any hydrocarbon oil in which a marker is present which is for the time being designated by regulations made by the Commissioners under subsection (5) below, other than marked oil which is in the fuel supply of an engine provided for propelling a vessel having been taken in to that supply in accordance with the law of the place where it was taken in.

(5)The Commissioners may for the purposes of this section designate any marker which appears to them to be used for the purposes of the law of any place (whether within or outside the United Kingdom) for identifying hydrocarbon oil that is not to be used as fuel for propelling private pleasure craft.

(6)In this Act “private pleasure craft” has the same meaning as in Article 14(1)(c) of Council Directive 2003/96/EC (taxation of energy products etc).

(7)The Treasury may by regulations provide for cases in which a vessel is treated as not being a private pleasure craft for the purposes of this Act (which may include cases in which the vessel is used in accordance with instructions given by an officer of HMRC for the purposes of removing restricted fuel from the vessel).]

Extent Information

E3This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only

Textual Amendments

F107S. 14E substituted (29.6.2021 for N.I. for specified purposes, 1.10.2021 for N.I. in so far as not already in force) by Finance Act 2020 (c. 14), Sch. 11 paras. 8, 18; S.I. 2021/740, regs. 2, 3 (with reg. 1(2))

Modifications etc. (not altering text)

C9S. 14E(2) excluded (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 21, 23

14FPenalties for contravention of section 14EE+W+S

(1)This section applies if a person—

(a)uses a quantity of rebated heavy oil or bioblend in contravention of section 14E(2), or

(b)fails to comply with section 14E(3)(b).

(2)The Commissioners may assess the amount specified in section 14E(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.

(3)The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(4)For the purposes of that section, if this section applies by virtue of subsection (1)(b)—

F104(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F105(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)the failure also attracts daily penalties.

(5)If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 14E(4) to the time of supply is to be read as the time of use.

[F106(6)Rebated heavy oil or bioblend is liable to forfeiture if—

(a)it is in the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft, and

(b)its use would be in contravention of section 14E(2).]]

Extent Information

E2This version of this provision extends to England and Wales and Scotland only; a separate version has been created for Northern Ireland only

Textual Amendments

F100Ss. 14E, 14F inserted (1.11.2008) by Finance Act 2008 (c. 9), Sch. 6 paras. 15, 21

F104S. 14F(4)(a) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)

F105S. 14F(4)(b) omitted (with effect in accordance with art. 3 of the commencing S.I.) by virtue of Finance Act 2008 (c. 9), s. 123(2), Sch. 41 para. 25(d)(ii); S.I. 2009/511, art. 2 (with art. 4)

[F10914FPenalties for contravention of section 14EN.I.

(1)Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)—

(a)using restricted fuel in contravention of section 14E(1);

(b)becoming liable for restricted fuel being taken into the fuel supply of an engine—

(i)in contravention of section 14E(1), or

(ii)having reason to believe that it will be put to a particular use that is a prohibited use;

(c)supplying restricted fuel, having reason to believe that it will be put to a particular use that is a prohibited use.

(2)An offence is committed if—

(a)a person intentionally uses restricted fuel in contravention of section 14E(1),

(b)a person is liable for restricted fuel being taken into the fuel supply of an engine, and the restricted fuel was taken in with the intention by the person that restrictions imposed by section 14E(1) should be contravened, or

(c)a person supplies restricted fuel, intending that it will be put to a particular use that is a prohibited use.

(3)A person guilty of an offence under this section is liable—

(a)on summary conviction, to a fine not exceeding the maximum fine or imprisonment for a term not exceeding the maximum term (or both);

(b)on conviction on indictment, to a fine or imprisonment for a term not exceeding 7 years (or both).

(4)For the purposes of subsection (3)(a) the “maximum fine” is—

(a)in England and Wales, £20,000 or (if greater) 3 times the value of the heavy oil, biodiesel or bioblend in question;

(b)in Scotland or Northern Ireland, the statutory maximum or (if greater) 3 times the value of the heavy oil, biodiesel or bioblend in question.

(5)For the purposes of subsection (3)(a) the “maximum term” is—

(a)in England or Wales (subject to subsection (6)) or Scotland, 12 months;

(b)in Northern Ireland, 6 months.

(6)In relation to an offence committed before [F1102 May 2022], subsection (5)(a) has effect in England and Wales as if for “12 months” there were substituted “ 6 months ”.

(7)Restricted fuel is liable to forfeiture if it is—

(a)taken into the fuel supply of an engine as mentioned in section 14E(1),

(b)supplied as mentioned in subsection (1)(c) or (2)(c) above, or

(c)taken into the fuel supply of an engine provided for propelling a vessel at a time when it is not a private pleasure craft and remains in the vessel as part of that fuel supply at a later time when it becomes a private pleasure craft.

(8)If rebated fuel is used or taken into the fuel supply of an engine in contravention of section 14E(1), the Commissioners may—

(a)assess an amount equal to the rebate on like fuel at the rate in force at the time of the contravention as being excise duty due from any person who—

(i)used the rebated fuel, or

(ii)was liable for it being taken into the fuel supply, and

(b)notify the person or the person's representative accordingly.

(9)In this section—

  • prohibited use” means a use that contravenes section 14E(1);

  • rebated fuel” has the meaning given by section 14E(3);

  • restricted fuel” has the meaning given by section 14E(2).]

Extent Information

E4This version of this provision extends to Northern Ireland only; a separate version has been created for England and Wales and Scotland only

Textual Amendments

F109S. 14F substituted (1.10.2021 for N.I.) by Finance Act 2020 (c. 14), Sch. 11 paras. 9, 18; S.I. 2021/740, reg. 3 (with reg. 1(2))

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