The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022

Adjustments of rights to rebate of duties chargeable by virtue of the Oil Act U.K.

4.—(1) The following are adjusted in accordance with Table C—

(a) the right to rebate allowed by section 11(1) (rebate on heavy oil) of the Oil Act(1) in respect of the products listed in rows (a) and (b) of column (A);

(b) the right to rebate allowed on kerosene by section 13AA(1) (restrictions on use of rebated kerosene) of the Oil Act(2);

(c) the right to rebate allowed on heavy oil by section 13ZA (rebate on certain heavy oil used for heating etc) of the Oil Act(3);

(d) the right to rebate allowed on light oil by section 14(1) (rebate on light oil for use as furnace fuel) of the Oil Act(4);

(e) the right to rebate allowed on biodiesel by section 14A(2) (rebate on biodiesel used for certain purposes) of the Oil Act(5);

(f) the right to rebate allowed on bioblend by section 14B (rebate on bioblend used for certain purposes)(6),

by the addition to the amount allowable of the percentage specified in column (C).

Table C

	(A)	(B)	(C)	(D)
	Product	Rebated rate before adjustment (£ per litre)	Percentage addition(7)	Rebated rate after adjustment (£ per litre)
(a)	Fuel oil	0.1070	1.95	0.0978
(b)	Gas oil	0.1114	2.05	0.1018
(c)	Kerosene	0.1114	2.05	0.1018
(d)	Heavy oil to which section 13ZA of the Oil Act applies	0.1070	1.95	0.0978
(e)	Light oil	0.1070	1.62	0.0978(8)
(f)	Biodiesel	0.1114	2.05	0.1018
(g)	Bioblend	0.1114	2.05	0.1018(9)

(2) The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.

Commencement Information

I1 Art. 4 in force at 23.3.2022 at 6.00 p.m., see art. 1(2)

(1)

Relevant amendments were made to section 11 by section 2(2) and (3) of the Finance Act 1986, section 5(2) of the Finance Act 1996 (c. 8), section 7(5) of, and Part 1 of Schedule 18 to, the Finance Act 1997, section 10(2) of the Finance Act 2000, paragraph 3 of Schedule 2 to the Finance Act 2002, section 5(1) of the Finance Act 2003, sections 5(3) and 10(5) of the Finance Act 2004, sections 4(7) and 5(6) of the Finance Act 2005, section 7(6) of the Finance Act 2006, section 10(6) of the Finance Act 2007, sections 13(5) and 15(6) of, and paragraph 25 of Schedule 6 to, the Finance Act 2008, sections 15(6), 16(6) and 121(1) of the Finance Act 2009, sections 12(8) and 13(4) of the Finance Act 2010, sections 19(4) and 20(4) of the Finance Act 2011 and section 179(4) of the Finance Act 2013.

(2)

Section 13AA was inserted by section 5(4) of the Finance Act 1996 and amended by section 7(6) of the Finance Act 1997, sections 10(6) of the Finance Act 2004, section 4(8) of the Finance Act 2005 and section 13(6) of, and paragraph 10 of Schedule 5 to, the Finance Act 2008 and prospectively amended by paragraph 8 of Schedule 21 to the Finance Act 2021.

(3)

Section 13ZA was inserted by paragraph 28 of Schedule 6 to the Finance Act 2008.

(4)

Relevant amendments were made to section 14 by section 5(2) of the Finance Act 2003, sections 5(5) and 10(7) of the Finance Act 2004, sections 4(10) and 5(8) of the Finance Act 2005, section 7(8) of the Finance Act 2006, section 10(8) of the Finance Act 2007, section 15(7) of the Finance Act 2008, sections 15(7) and 16(7) of the Finance Act 2009, sections 12(9) and 13(5) of the Finance Act 2010, sections 19(5) and 20(5) of the Finance Act 2011 and section 179(5) of the Finance Act 2013.

(5)

Section 14A was inserted by paragraph 13 of Schedule 5 to the Finance Act 2008. It was relevantly amended by paragraph 13 of Schedule 6 to the Finance Act 2008, section 179(6) of the Finance Act 2013 and paragraph 5 of Schedule 11 to the Finance Act 2020 (in force only in relation to Northern Ireland) and is prospectively amended by paragraph 10 of Schedule 21 to the Finance Act 2021.

(6)

Section 14B was inserted by paragraph 13 of Schedule 5 to the Finance Act 2008 and is prospectively amendment by paragraph 11 of Schedule 21 to the Finance Act 2021.

(7)

Section 1(4) of the Excise Duties (Surcharges or Rebates) Act 1979 provides: “The adjustment under this section of a right to any drawback, rebate or allowance in respect of a duty or goods charged with a duty shall be made where the right arises while the order is in force with respect to the duty (whenever the duty became due); but in calculating the amount to be adjusted any adjustment under this section of the liability to the duty shall be disregarded.”. In the Oil Act, the rebates are set by reference to the underlying rate of duty that applies to the product, which are also set in the Oil Act. The adjusted rebate (as provided by article 4 of this instrument) is also calculated by reference to the underlying rate of duty set by the Oil Act that applies to the product, and not by reference to that rate as adjusted by article 3 of this instrument. The percentage addition to the right to rebate is calculated accordingly.

(8)

Unleaded petrol and aviation gasoline are not used as furnace fuel. The rebated rate specified here relates to the rate of duty for light oil other than unleaded petrol and aviation gasoline.

(9)

The rebated rate specified here relates to the rate of duty where the heavy oil used to produce the bioblend was gas oil.