2014 No. 713
The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2014
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AA(1)(a) and (2) of the Hydrocarbon Oil Duties Act 19791:
Citation, commencement and effect1
1
These Regulations may be cited as the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2014 and come into force on 1st May 2014.
2
They have effect in relation to qualifying oil or qualifying bioblend used in a generating station or combined heat and power station on or after that date2.
Amendments to the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005
2
Amend the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 20053 as follows.
3
In regulation 2 (interpretation), in the definitions of “qualifying oil” and “relevant duty” after “13ZA” insert “, 13AA”.
4
For Schedule 2 (carbon price support rates) substitute the following Schedule—
SCHEDULE 2CARBON PRICE SUPPORT RATES
Fuel
1st April 2014 to 31st March 2015 (but for kerosene 1st May 2014 to 31st March 2015)
1st April 2015 to 31st March 2016
On and after 1st April 2016
Qualifying oil on which a rebate has been allowed under section 11(1)(a), 13ZA4 or 14(1) of the Hydrocarbon Oil Duties Act 1979 (HODA) (fuel oil, certain heavy oil used for heating etc. and light oil for use as furnace fuel)
£0.03011 per litre
£0.05730 per litre
£0.05711 per litre
Qualifying oil on which a rebate has been allowed under section 11(1)(b) (gas oil) or 13AA5 (kerosene) of HODA and qualifying bioblend
£0.02642 per litre
£0.04990 per litre
£0.04916 per litre
(This note is not part of the Regulations)