Rebate of duty
14BF1Rebate on bioblend used other than as fuel for road vehicles
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 for a road vehicle, or
ii
used as an additive or extender in any substance so used, 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 fuel for an engine within paragraph (a) or (b) of 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.
6
Section 6AB(4) (meaning of “HO%” and “BD%”) applies for the purposes of subsection (3).