{
  "url": "https://openlegislation.uk/biofuels-and-hydrocarbon-oil-duties-miscellaneous-amendment-regulations-2016/note",
  "json_url": "https://openlegislation.uk/biofuels-and-hydrocarbon-oil-duties-miscellaneous-amendment-regulations-2016/note.json",
  "legislation": "uksi/2016/976",
  "legislation_title": "The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/biofuels-and-hydrocarbon-oil-duties-miscellaneous-amendment-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 6AG of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”) provides for a charge to excise duty on aqua methanol that is set aside for use, or used, as fuel for any engine, motor or other machinery or as an additive or extender in any substance so used (“chargeable use”). These Regulations amend the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065) (“the principal Regulations”) so that they apply to aqua methanol that is put to a chargeable use and make consequential amendments to the Excise Duties (Deferred Payment) Regulations 1992 (S.I. 1992/3152) (“the Deferment Regulations”) and the Excise Warehousing (Energy Products) Regulations 2004 (S.I. 2004/2064) (“the Energy Products Regulations”).\nRegulation 3 amends regulation 2 of the principal Regulations so that it includes references to “aqua methanol” and “aqua methanol duty”.\nRegulation 4 amends regulation 3 of the principal Regulations so that certain references to hydrocarbon oil, or to the duty on hydrocarbon oil, in HODA are to be construed as including references to aqua methanol and aqua methanol duty.\nRegulation 5 amends regulation 8 of the principal Regulations to make provision requiring the entry of premises at which biofuel that is aqua methanol is produced if they have not already been entered under section 108 of the Customs and Excise Management Act 1979 (c. 2) and to disapply regulations 8E and 8F of the principal Regulations in relation to producers of aqua methanol and premises entered for the production of aqua methanol.\nRegulations 6 and 7 amend regulations 19 and 19A of the principal Regulations so that they apply to aqua methanol.\nRegulation 8 amends the particulars to be entered in the motor fuels record in the Schedule to the principal Regulations to include a description indicating that aqua methanol has been charged with aqua methanol duty upon chargeable use as fuel for an engine, motor or other machinery powered by aqua methanol or as an additive or extender in fuels for engines, motors and other machinery powered by other fuels.\nRegulation 9 amends the Deferment Regulations so that those Regulations provide for the deferment of duty in respect of aqua methanol.\nRegulation 10 amends the Energy Products Regulations so that aqua methanol falls within the definition of “special energy product” and, for the purposes of regulation 5 of those Regulations (treatment of warehoused special energy products), is treated as charged with duty under section 6AG of HODA.\nA Tax Information and Impact Note (TIIN) covering this instrument was published on 16th March 2016 alongside draft clauses of the Finance Bill 2016 and this is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 6AG was inserted by the Finance Act 2016 (c.24), section 153."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/976/note",
    "retrieved_at": "2026-10-28T23:19:32.309032+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}