Charging provisions
6AEF1Excise duty on blends of bioethanol and hydrocarbon oil
1
A duty of excise shall be charged on bioethanol blend—
a
imported into the United Kingdom, or
b
produced in the United Kingdom and delivered for home use from a refinery or other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioethanol blend chargeable with duty under paragraph (a) above.
2
In this Act “bioethanol blend” means any mixture that is produced by mixing—
a
bioethanol, and
b
hydrocarbon oil not charged with excise duty.
3
The rate at which the duty shall be charged on any bioethanol blend shall be a composite rate representing—
a
in respect of the proportion of the blend that is hydrocarbon oil, the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend, and
b
in respect of the proportion of the blend that is bioethanol, the rate that would be applicable to the blend if it consisted entirely of bioethanol.
4
A reference in subsection (3) to a proportion is to a proportion by volume to the nearest 0.001%.
5
If the Commissioners are not satisfied as to the proportion of bioethanol in any bioethanol blend, the rate of duty chargeable shall be the rate that would be applicable to the blend if it consisted entirely of hydrocarbon oil of the description that went into producing the blend.
6
Where imported bioethanol blend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the blend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.