PART 3PRIVATE PLEASURE CRAFT
Declaration of intention to use rebated heavy oil or bioblend as fuel for propelling private pleasure craftI17
A declaration for the purposes of section 14E(3) of the Act that a quantity of rebated heavy oil or bioblend is to be used as fuel for propelling a private pleasure craft5 must be made in the way and form specified by the Commissioners in a notice published by them and not withdrawn by a further notice.
Payment of rebateI28
1
Where a person who supplies a quantity of rebated heavy oil or bioblend that is to be used as fuel for propelling a private pleasure craft is required to pay the amount specified in section 14E(4) of the Act, that amount must be paid to the Commissioners at the address, or into the bank account, provided by them for the purpose.
2
Payment must be made no later than twenty-one days after the end of the period for which, in relation to such supplies, a return is required to be made.
3
But where the twenty-first day would fall on a day that is not a business day, payment must be made no later than the last business day before that twenty-first day.
4
In paragraph (2) “return” means a return that a registered dealer in controlled oil is required to make by regulation 9 of the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 20026 specifically for the purposes of section 14E of the Act.
Mixture of fuel in fuel tank
I39
Regulation 10 applies for the purposes of section 14E (rebated heavy oil and bioblend: private pleasure craft) and section 14F (penalties for contravention of section 14E) of the Act7.
I410
1
Paragraphs (2) and (3) apply in cases where—
a
heavy oil or bioblend which must not be used as fuel for propelling private pleasure craft (“fuel C”); and
b
other heavy oil or bioblend (“fuel D”)
are mixed together by being taken into the fuel tank of a craft.
2
When the craft is being used as a private pleasure craft the fuel in the mixture that is fuel D shall be treated as being used before the fuel in the mixture that is fuel C.
3
When the craft is being used other than as a private pleasure craft the fuel in the mixture that is fuel C shall be treated as being used before the fuel in the mixture that is fuel D.
F1Northern Ireland11
1
This Part does not apply in relation to fuel supplied for use in private pleasure craft in Northern Ireland on or after 1st October 2021.
2
References to Northern Ireland do not include any of the territorial sea of the United Kingdom that is adjacent to Northern Ireland.