ReliefsU.K.
3.—(1) Subject to the provisions of these Regulations—
(a)where hydrocarbon oil [F1or, as the case may be, biofuel] has been used as fuel for the machinery of a ship that has been engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or
(b)where heavy oil [F2or, as the case may be, bioblend] is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, repay any excise duty that has been charged and paid; or
(c)where heavy oil [F3or, as the case may be, bioblend] is delivered for use as fuel for the machinery of a ship that will be engaged on a marine voyage the Commissioners shall, in respect of that fuel, remit the payment of any excise duty that has been charged.
(2) No relief shall be allowed in the case of a ship that is a private pleasure craft.
(3) No relief shall be allowed otherwise than upon the written application of a qualified claimant.
(4) No relief shall be allowed by paragraph (1)(a) or (b) above in the case of drawback goods.
[F4(5) No relief shall be allowed by paragraph 1(b) above unless the person who has paid the duty to the Commissioners is an approved person.]
(6) No relief shall be allowed by paragraph (1)(b) or (c) above unless the heavy oil [F5or, as the case may be, bioblend] is delivered directly from a warehouse or refinery to the ship that will be engaged on a marine voyage.
Textual Amendments
F1Words in reg. 3(1)(a) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(a)(i)
F2Words in reg. 3(1)(b) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(a)(ii)
F3Words in reg. 3(1)(c) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(a)(ii)
F4Reg. 3(5) substituted (1.1.2011) by The Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010 (S.I. 2010/2868), regs. 1, 3
F5Words in reg. 3(6) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 5(3)(b)
Commencement Information
I1Reg. 3 in force at 1.11.1996, see reg. 1