Hydrocarbon Oil Duties Act 1979

[F1 14D Penalties for misuse of rebated biodiesel or bioblend U.K.

(1) If biodiesel or bioblend is used or taken into [F2 a 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 [F3 fuel 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 [F4 fuel supply] in contravention of section 14C(1) or (2), and

(c) supplying biodiesel or bioblend, [F5 having 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 [F6 fuel 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 [F7 £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 [F8 14] years or both.

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

F9 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

[F10 (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).]

Textual Amendments

F1 Ss. 14A-14D inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 13, 26(b)

F2 Words in s. 14D(1) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(2)(a)

F3 Words in s. 14D(1)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(2)(b)

F4 Words in s. 14D(2)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(3)

F5 Words in s. 14D(2)(c) substituted (with effect in accordance with s. 121(4) of the amending Act) by Finance Act 2009 (c. 10), s. 121(3)

F6 Words in s. 14D(3)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 13(4)

F7 Sum in s. 14D(5)(a)(i) substituted for words (12.3.2015) by The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 (S.I. 2015/664), reg. 1(1), Sch. 2 para. 4(6) (with reg. 5(1))

F8 Word in s. 14D(5)(b) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 32(1) (with s. 32(6))

F9 S. 14D(6)(a) omitted (7.2.2023 at 12.00 p.m.) by virtue of The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 4(2)

F10 S. 14D(7) inserted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 4(3)