2004 No. 3162
CUSTOMS AND EXCISE

The Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 19791, hereby make the following Order:

Citation and commencement1.

(1)

This Order may be cited as the Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004.

(2)

It comes into force on 1st January 2005 and has effect in relation to bioethanol that is charged with bioethanol duty on or after that date.

Interpretation2.

In this Order—

(a)

“the Oil Act” means the Hydrocarbon Oil Duties Act 19792;

(b)

“bioethanol” has the same meaning as in section 2AB of the Oil Act3;

(c)

“bioethanol duty” means the duty charged on bioethanol by section 6AD(1) of the Oil Act4.

Adjustment of liability to bioethanol duty3.

The liability to bioethanol duty is adjusted by the deduction from the amount payable of 4.98 per cent.

Joan Ryan
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Order)

This Order, which comes into force on 1st January 2005, reduces the liability to duty on bioethanol where that duty is charged under section 6AD of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”). The effect of the deduction is that the liability to duty is 27.10 pence per litre instead of 28.52 pence per litre.

Before 1st January 2005, bioethanol could be charged to duty under section 6A of the Oil Act. This Order has no effect in relation to that liability to duty.

A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.