The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004
S.I. 2004/2063 · Made 4 August 2004
CUSTOMS AND EXCISE
Made 4th August 2004
Laid before the House of Commons 10th August 2004
Coming into force 1st September 2004
The Treasury, in exercise of the powers conferred upon them by sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979f1 hereby make the following Order:
Annotations to the whole text
Footnotes
- f1
-
1979 c. 8; amended by section 10 of the Finance Act 1980 (c. 48), section 10 of the Finance Act 1982 (c. 39) and section 11(4) of the Finance Act 1993 (c. 34); section 2(2) provides that an Order made under section 1 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.
Contents
- 1Citation and commencement
- 2Interpretation
- 3Adjustments of liability to duty on hydrocarbon oil and biodiesel
- 4Adjustments of rights to rebate of duty on hydrocarbon oil
- 5Adjustments of liability to fuel substitutes duty
- Signature
- Explanatory note
1Citation and commencement
This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2004.
It comes into force on 1st September 2004 and has effect in relation to products that are charged to duty under the Oil Act on or after that date.
2Interpretation
In this Order—
“fuel oil” has the same meaning as in section 11(2) of the Oil Actf1;
“fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Actf2;
“hydrocarbon oil duty” means the duty charged by section 6(1) of the Oil Actf3;
“kerosene” has the same meaning as in section 13AA(5) of the Oil Actf4;
“Table A” means the table set out in article 3;
“Table B” means the table set out in article 4; and
expressions used in this Order and in section 27(1) (interpretation) of the Oil Actf5 have the same meaning as in the Oil Act.
3Adjustments of liability to duty on hydrocarbon oil and biodiesel
The following are adjusted in accordance with Table A—
the liability to hydrocarbon oil duty in respect of the products listed in rows (a) to (h);
the liability to the duty charged on biodiesel by section 6AA(1) of the Oil Actf1,
by the deduction from the amount payable of the percentages specified in column (C).
Table A
| (A) | (B) | (C) | (D) | |
|---|---|---|---|---|
| Product | Amount payable before adjustment(pence per litre) | Percentage deduction | Amount payable after adjustment(pence per litre) | |
| (a) | Ultra low sulphur petrol | 49.02 | 3.91 | 47.10 |
| (b) | Sulphur-free petrol | 48.52 | 2.92 | 47.10 |
| (c) | Light oil that is leaded petrol | 57.90 | 2.93 | 56.20 |
| (d) | Light oil that is unleaded petrol (other than ultra low sulphur petrol and sulphur-free petrol) | 51.70 | 2.92 | 50.19 |
| (e) | Sulphur-free diesel | 48.52 | 2.92 | 47.10 |
| (f) | Ultra low sulphur diesel | 49.02 | 3.91 | 47.10 |
| (g) | Heavy oil (other than ultra low sulphur diesel and sulphur-free diesel) | 54.87 | 2.94 | 53.27 |
| (h) | Aviation gasoline | 28.95 | 2.94 | 28.10 |
| (j) | Biodiesel | 28.52 | 4.98 | 27.10 |
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
4Adjustments of rights to rebate of duty on hydrocarbon oil
The following are adjusted in accordance with Table B—
the right to rebate allowed by section 11(1) (heavy oils not for road fuel use) of the Oil Actf1 in respect of the products listed in rows (a) to (d);
the right to rebate allowed on kerosene by section 13AA(1) (kerosene not for road fuel use or heating) of the Oil Actf2;
the right to rebate allowed on light oil by section 14(1) (light oil for use as furnace fuel) of the Oil Actf3,
by the addition to the amount allowable of the percentage specified in column (C).
Table B
| (A) | (B) | (C) | (D) | |
|---|---|---|---|---|
| Product | Rebate allowable before adjustment(pence per litre) | Percentage addition | Rebate allowable after adjustment(pence per litre) | |
| (a) | Fuel oil | 48.63 | 4.97 | 51.05 |
| (b) | Gas oil (other than ultra low sulphur diesel and sulphur-free diesel) | 48.23 | 5.01 | 50.65 |
| (c) | Ultra low sulphur diesel | 42.38 | 5.71 | 44.80 |
| (d) | Sulphur-free diesel | 41.88 | 5.77 | 44.30 |
| (e) | Kerosene | 48.23 | 5.01 | 50.65 |
| (f) | Light oil | 51.66 | 4.68 | 54.08 |
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
5Adjustments of liability to fuel substitutes duty
This article applies where the rate of fuel substitutes duty for a product is prescribed by the Other Fuel Substitutes (Rates of Excise Duty etc.) Order 1995f1 by reference to the rate of hydrocarbon oil duty specified in the Oil Act for—
light oil other than ultra low sulphur petrol and sulphur-free petrol,
sulphur-free petrol,
sulphur-free diesel, or
aviation gasoline.
The liability to fuel substitutes duty in the case described by paragraph (1)(a) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (c) (light oil that is leaded petrol) of Table A.
The liability to fuel substitutes duty in the cases described by paragraph (1)(b) and (c) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (b) (sulphur-free petrol) of Table A.
The liability to fuel substitutes duty in the case described by paragraph (1)(d) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (h) (aviation gasoline) of Table A.
Signature
John Heppell
Joan Ryan
Two of the Lords Commissioners of Her Majesty’s Treasury
4th August 2004
Explanatory note
(This note is not part of the Order)
This Order, which comes into force on 1st September 2004, adjusts the liabilities to excise duty (and rights to rebate in respect of such duty) of the various products cited in the instrument. The duties affected are all chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5). The adjustments are all in the form of a deduction from the amount payable (or and addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent.
Adjustments to rebates are dealt with by article 4. Adjustments of liabilities to duty are dealt with by articles 3 and 5.
The adjustments negate the effect of increases in the rates of duty on products listed in Tables A and B which are made by the Finance Act 2004 (c. 12) (“the Finance Act”) and which come into effect on 1st September 2004. The result of the adjustments made is that, while the rates of duty (and rebate) are as set by the amendments made by the Finance Act, a person will be entitled to adjust the amount he is actually liable to pay (or allowed by way of rebate) by the amounts specified in this Order: he will be liable to pay the same amount as if the Finance Act amendments had not come into effect (for ease of reference and comprehension of effect, the figures in columns (B) and (D) of the Tables in the Order indicate the amounts payable (duty liability) or allowable (rebate) both before and after the adjustment is made).
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business, charities or voluntary bodies.