# The Aqua Methanol (Use as Additive or Extender) (Rates of Excise Duty) Order 2016, Article 4: Rates of Duty


(1) Where aqua methanol is entered in the record upon being set aside for use or used as an additive or extender in fuel for an engine powered by—
(a) diesel, the rate is the rate specified in section 6 of the Act for heavy oil;
(b) unleaded petrol, the rate is the rate specified in section 6 of the Act for unleaded petrol;
(c) light oil other than unleaded petrol, the rate is the rate specified in section 6 of the Act for light oil other than unleaded petrol.
(2) Where aqua methanol is entered in the record upon being set aside for use or used as an additive or extender in fuel for an engine powered by heavy oil in relation to which a rebate of duty is allowable under the Act, the rate of duty is the rate specified in section 6 of the Act for heavy oil as reduced by the rate of rebate allowable under section 11, 13ZA or 13AA(1) of the Act.
(3) Where aqua methanol is set aside for use or used, as an additive or extender in fuel for an engine but is not entered in the record under paragraph (1) or (2), the rate is the rate specified in section 6 of the Act for light oil other than unleaded petrol.

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Source: https://www.legislation.gov.uk/uksi/2016/975/article/4 (the official version)
Page: https://openlegislation.uk/aqua-methanol-use-as-additive-or-extender-rates-of-excise-duty-order-2016/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.