Explanatory note

These Regulations, which come into force on 1st December 2008, revoke the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008 (S.I. 2008/2167) (“the principal Regulations”).

The principal Regulations provide for a partial relief from the excise duty charged on road fuel gas. The result of the application of the relief (which is provided for in the form of a remission of part of the duty that is chargeable) is that the amount that a person is liable to pay in respect of excise duty on road fuel gas is reduced by the amounts specified in the principal Regulations.

The rates of duty charged on road fuel gas are prescribed by section 8(3) of the Hydrocarbon Oil Duty Act 1979 (c.5) (“the Oil Act”). Section 15(5) of the Finance Act 2008 (c.9) (“the Finance Act”) amended section 8(3) of the Oil Act so as to increase the rates of duty with effect from 1st October 2008. The principal Regulations negated the effect of section 15(5) of the Finance Act.

This instrument revokes the principal Regulations and thus reduces the amount of relief afforded in respect of road fuel gas. The result is that the amount a person is liable to pay in respect of excise duty on road fuel gas is as specified in section 8(3) of the Oil Act (as amended by section 15(5) of the Finance Act).

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.