The Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 2008

Payment of rebate U.K.

4.—(1) For the purposes of section 13AC of the Act (use of rebated kerosene for private pleasure-flying), where a person (“P”) is required to pay the rebate amount, that amount must be paid in accordance with this regulation.

(2) Payment must be made to the Commissioners at the address, or into the bank account, provided by them for the purpose.

(3) P must pay the rebate amount no later than thirty days after the end of the month in which the declaration giving rise to the obligation to make the payment is made.

(4) But where the thirtieth day would fall on a day that is not a business day, payment must be made no later than the last business day before that thirtieth day.

(5) In respect of each declaration, the following information must be notified to the Commissioners at the time of payment—

(a) P’s name and address;

(b) the quantity of rebated kerosene purchased by P;

(c) the date on which the quantity of rebated kerosene was purchased;

(d) the name and address of the supplier of the quantity of rebated kerosene;

(e) the rate of the rebate under section 11(1)(c) of the Act at the time of the declaration ; and

(f) the rebate amount in relation to the quantity of rebated kerosene.

(6) The notification must be made on a form provided by the Commissioners for the purpose or on any other document provided it contains all the information specified in paragraph (5).

(7) P must sign, date and declare on the notification that the information provided in it is true and complete.

Commencement Information

I1 Reg. 4 in force at 1.11.2008, see reg. 1