This Order, which comes into force on 1st December 2008, revokes the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2008 (S.I.2008/2168) (“the principal Order”).

The principal Order adjusts the liabilities to excise duty (and, where applicable, the rights to rebate in respect of such duty) in respect of liquid fuels that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c.5) (“the Oil Act”). Those adjustments negate, temporarily, the effect of section 15 of the Finance Act 2008 (c.9) in relation to those fuels. The adjustments made by the principal Order are all in the form of a deduction from the amount payable (or an addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent.

This instrument revokes the principal Order. The result is that the adjustments made by that Order are cancelled in relation to products that are charged with duty on or after 1st December 2008 and the amount that a person is liable to pay is increased to the amount specified in the Oil Act (as amended by section 15 of the Finance Act 2008).

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.