The Hydrocarbon Oil (Marking) Regulations 2002

PART II U.K. REQUIREMENT TO WORK

Prescribed markers and colouring substance U.K.

3.—(1) The following markers and colouring substance are prescribed by these Regulations—

(a) for gas oil and light oil, the markers described in [F1 paragraph (2)(a), (b) and (d)] and the colouring substance described in paragraph (3);

(b) for kerosene, the markers described in [F2 paragraph (2)(a), (c) and (d)][F3 ;]

[F4 (c) for bioblend that is a mixture of biodiesel and gas oil, the markers described in [F5 paragraph (2)(a), (b) and (d)] and the colouring substance described in paragraph (3);

(d) for bioblend that is a mixture of biodiesel and kerosene, the markers described in [F6 paragraph (2)(a), (c) and (d)].]

(2) The markers are—

(a) the common fiscal marker added in the proportion of not less than 6 kilograms[F7 , and not more than 9 kilograms,] per 1,000,000 litres of oil;

(b) quinizarin added in the proportion of not less than 1.75 kilograms per 1,000,000 litres of oil;

(c) coumarin added in the proportion of not less than 2 kilograms per 1,000,000 litres of oil[F8 ;]

[F9 (d) the common United Kingdom fiscal marker added in the proportion of not less than 2.5 kilograms per 1,000,000 litres of oil.]

(3) The colouring substance is solvent red added in the proportion of not less than 4 kilograms per 1,000,000 litres of oil [F10 and containing not less than 0.4 kilograms per 1,000,000 litres of 1-[(2-Methylphenyl) azo]-2-naphthol].

[F11 (4) For the purposes of paragraph 1(c), the proportions described in [F12 regulation 3(2)(a), (b), (d)] and (3) apply as if the bioblend consisted entirely of gas oil.

(5) For the purposes of paragraph 1(d), the proportions described in [F13 regulation 3(2)(a), (c) and (d)] apply as if the bioblend consisted entirely of kerosene.]

Textual Amendments

F1 Words in reg. 3(1)(a) substituted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(a)(i)

F2 Words in reg. 3(1)(b) substituted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(a)(ii)

F3 Punctuation in reg. 3(1)(b) substituted (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), 6(3)(a)(i)

F4 Reg. 3(1)(c)(d) 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), 6(3)(a)(ii)

F5 Words in reg. 3(1)(c) substituted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(a)(i)

F6 Words in reg. 3(1)(d) substituted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(a)(ii)

F7 Words in reg. 3(2)(a) inserted (1.6.2007) by The Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 (S.I. 2007/1416), regs. 1, 3

F8 Punctuation in reg. 3(2)(c) substituted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(b)(i)

F9 Reg. 3(2)(d) inserted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(b)(ii)

F10 Words in reg. 3(3) inserted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(c)

F11 Reg. 3(4)(5) 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), 6(3)(b)

F12 Words in reg. 3(4) substituted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(d)

F13 Words in reg. 3(5) substituted (1.4.2015) by The Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 (S.I. 2015/36), regs. 1, 3(2)(e)

Marking required for rebate U.K.

4.  Subject to Part III (Exceptions to marking requirements), no rebate of duty on the delivery for home use of—

(a) gas oil under section 11 (1)(b) or (ba) of the Act M1 ; or

(b) kerosene under section 11(1)(c) or 13AA(1) of the Act M2 ; or

(c) light oil under section 14(1) of the Act;

may be allowed unless there is added to the oil, in accordance with these Regulations, the markers and, [F14 except in the case of kerosene], the colouring substance, prescribed by regulation 3.

Textual Amendments

F14 Words in reg. 4 substituted (1.6.2007) by The Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 (S.I. 2007/1416), regs. 1, 4

Marginal Citations

M1 Relevant amendments to section 11 are the Finance Act 1986 (c. 41), section 2, the Finance Act 1996 (c. 8), section 5, the Finance Act 1997 (c. 16), section 7 and Schedule 18, Part I and the Finance Act 2000 (c. 17), section 10.

M2 Section 13AA(1) was inserted by the Finance Act 1996, section 5.

[F15 4A.   Subject to Part III (exceptions to marking requirements), no rebate of duty shall be allowed on bioblend under section 14B of the Act unless there is added to the bioblend the markers and, in the case of bioblend that is a mixture of biodiesel and gas oil, the colouring substance prescribed by regulation 3.]

Textual Amendments

F15 Reg. 4A 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), 6(4)

Marking required for delivery of oil without payment of duty U.K.

5.  Subject to Part III (Exceptions to marking requirements), the Commissioners may not permit any gas oil or kerosene to be delivered for home use without payment of duty on that oil under section 9 of the Act M3 , unless there is added to the oil, in accordance with these Regulations, the markers and, in the case of gas oil, the colouring substance, prescribed by regulation 3.

Marginal Citations

M3 Section 9 was amended by the Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992 (S.I. 1992/3158), regulation 3.