{
  "url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-amendment-order-2026/article-3",
  "json_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-amendment-order-2026/article-3.json",
  "legislation": "uksi/2026/555",
  "legislation_title": "The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Amendment) Order 2026",
  "legislation_url": "https://openlegislation.uk/excise-duties-surcharges-or-rebates-hydrocarbon-oils-etc-amendment-order-2026",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022",
  "text": "In the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022, in article 4, for each of rows (b), (c), (f) and (g) in Table C—\n(a) in column (C), for “2.05” substitute “9.96”;\n(b) in column (D), for “0.1018” substitute 0.0648”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2022/365. That Order provides for adjustments of liabilities to excise duty and rights of rebate in respect of excise duty in accordance with sections 1(2) and 2(3) of the Surcharges or Rebates Act. Section 2(2) of that Act (which applies in respect of orders under section 1 - see section 2(1)) provides that an order shall cease to be in force at the expiration of a period of one year from the date on which it takes effect, unless continued in force by a further order. S.I. 2026/164 and previous similar orders operated to provide that S.I. 2022/365 continues in force until 31st August 2026. This Order amends S.I. 2026/164 so that S.I. 2022/365 continues in force until the end of 31st December 2026."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Article 4 provides for adjustments of rights to rebate of duties charged under the Oil Act. Section 1(4) of the Surcharges or Rebates Act provides: “The adjustment under this section of a right to any drawback, rebate or allowance in respect of a duty or goods charged with a duty shall be made where the right arises while the order is in force with respect to the duty (whenever the duty became due); but in calculating the amount to be adjusted any adjustment under this section of the liability to the duty shall be disregarded”. In the Oil Act, the rebates are set by reference to the underlying rate of duty that applies to the product, which are also set in the Oil Act. The adjusted rebate (as provided by article 4) is also calculated by reference to the underlying rate of duty set by the Oil Act that applies to the product, and not by reference to that rate as adjusted by article 3 of S.I. 2022/365. The percentage addition to the right to rebate is calculated accordingly."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/555/article/3",
    "retrieved_at": "2026-10-28T21:00:57.227789+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."
}