PART 1INTRODUCTION
Citation, commencement, interpretation and application1
1
These Regulations may be cited as the Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021 and come into force on 1st October 2021.
2
In these Regulations “HODA” means the Hydrocarbon Oil Duties Act 1979.
3
Regulations 2, 9 and 10 apply in relation to private pleasure craft in Northern Ireland.
4
Regulations 3 to 8 apply in relation to the supply of qualifying fuel in Northern Ireland.
5
In paragraph (4) “qualifying fuel” has the meaning provided for in regulation 3(5).
6
In these Regulations, references to Northern Ireland do not include any of the territorial sea of the United Kingdom that is adjacent to Northern Ireland.
PART 2CASES IN WHICH A VESSEL IS TREATED AS NOT BEING A PRIVATE PLEASURE CRAFT
Cases in which a vessel is treated as not being a private pleasure craft2
1
Paragraphs 2 and 3 specify cases pursuant to section 14E(7) of HODA in which a vessel is treated as not being a private pleasure craft.
2
The first case is where the vessel is used in accordance with instructions given by an officer of Her Majesty’s Revenue and Customs for the purposes of removing restricted fuel from the vessel.
3
The second case is where the vessel is used solely as a residential craft.
4
For the purposes of paragraph (3) “residential craft” means a vessel designed or adapted for use solely as a place of habitation, and which does not use an engine for propulsion.
PART 3RELIEF FOR NON-PROPULSION USE OF FUEL IN A PRIVATE PLEASURE CRAFT
General provisions3
1
This regulation applies for the purposes of this Part.
2
A person is a “qualified claimant” if that person is a revenue trader who—
a
supplies qualifying fuel to qualified users by retail sale in Northern Ireland from waterside premises or a refuelling vessel; and
b
has given written notification of that fact to the Commissioners and is registered by them for the purposes of claiming relief under this Part.
3
A person is a “qualified user” if that person is the owner or operator of a qualifying craft to which qualifying fuel is delivered.
4
“Qualifying craft” means a vessel—
a
with a single fuel supply; and
b
which is not used otherwise than as a private pleasure craft.
5
“Qualifying fuel” means—
a
heavy oil charged with a duty of excise under section 6(1A)3 of HODA;
b
biodiesel charged with a duty of excise under section 6AA4 of HODA; or
c
bioblend charged with a duty of excise under section 6AB5 of HODA,
and in relation to which the duty charged has been paid and no rebate has been allowed.
Relief4
1
Relief is allowed in accordance with this Part if a quantity of qualifying fuel is supplied by a qualified claimant to a qualified user for use as fuel in a qualifying craft.
2
Relief is allowed subject to the conditions in regulation 7.
Amount and form of relief5
1
Calculate the amount of the relief in accordance with the following formula—
Where
Q is the volume, expressed in litres, of qualifying fuel delivered;
R is the amount of the relevant rebate per litre for the corresponding fuel type; and
r is the amount of any duty already repaid per litre on Q, if Q was the subject of any other application or claim for repayment, remission or drawback.
2
The relief is in the form of a repayment by the Commissioners to the qualified claimant and rounded up to the nearest penny.
Application for relief6
1
Relief is allowed only upon the written application of a qualified claimant.
2
Each application must contain the particulars specified in the Schedule and be made by the method specified in a notice published by the Commissioners9.
3
The applicant must—
a
sign and date the application;
b
declare that the information provided is true and complete; and
c
deliver it to the Commissioners at the address set out in the notice.
4
Claims for relief must be made no later than the day which is 12 months after the last day of the period to which they relate, and that period must not be shorter than 1 month or longer than 12 months.
Conditions7
1
Relief is allowed subject to the following conditions.
2
No relief is allowed unless the qualifying fuel is delivered directly into the fuel supply of a qualifying craft.
3
The qualified claimant must—
a
if so required by the Commissioners, provide satisfactory evidence of the delivery of the qualifying fuel in relation to which any application for relief is made;
b
give to the qualified user a reduction in the price per litre that is equivalent to the relief per litre that will be claimed on it; and
c
keep and preserve such records as the Commissioners may specify.
4
The qualified claimant must obtain an acknowledgement of receipt from the qualified user at the time the qualifying fuel is delivered containing a declaration—
a
that the vessel has a single fuel supply; and
b
that the fuel will be used—
i
solely in the vessel into which it was delivered; and
ii
whilst that vessel is a qualifying craft.
5
The duty that is the subject of the application for relief must not be the subject of any other application or claim for repayment, remission or drawback.
6
The qualifying fuel must not be used otherwise than as fuel in the vessel into which it was delivered.
7
The qualifying fuel must not be landed again at any place in the United Kingdom without the written consent of the Commissioners.
8
For the purposes of paragraph (7) “landed” means the removal of qualifying fuel from the vessel, other than through use as fuel in the vessel.
Cancellation of relief8
1
If there is a failure to comply with any condition imposed by regulation 7, the relief allowed is cancelled.
2
If the relief is cancelled under paragraph (1) after it has been paid to the applicant, due to a failure on the part of the applicant to comply with a condition imposed by regulation 7, the applicant is liable to repay the amount of that relief to the Commissioners.
PART 4CONSEQUENTIAL AMENDMENTS
Amendment to the Hydrocarbon Oil Regulations 19739
1
The Hydrocarbon Oil Regulations 197310 are amended as follows.
2
In regulation 47 after paragraph (5) insert—
6
In Northern Ireland references to “vehicle” in this regulation are to be read as including any vessel. “Vessel” includes any boat or hovercraft.
Amendment to the Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 200810
In the Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 200811 after regulation 10 insert—
Northern 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.