The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022
S.I. 2022/365 · Made 23 March 2022 · Extends to United Kingdom
Excise
Made at 1.23 p.m. on 23rd March 2022
Laid before the House of Commons at 4.00 p.m. on 23rd March 2022
Coming into force at 6.00 p.m. on 23rd March 2022
The Treasury, in exercise of the powers conferred by sections 1(2) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979f1, make the following Order.C1
Annotations to the whole text
Modifications
- C1
Order continued until the end of 31.12.2026 (23.3.2026) by The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Temporary Continuation of 2022 Order and Adjustments) Order 2026 (S.I. 2026/164), arts. 1(1), 3 (with art. 1(2)) (as amended (15.6.2026) by S.I. 2026/555, arts. 1(1), 2(3))
Footnotes
- f1
-
1979 c. 8 (“the Surcharges or Rebates Act”). Relevant amendments have been made by section 10(2) of the Finance Act 1980 (c. 48), section 10(1) and (2) of the Finance Act 1982 (c. 39) and section 11(4) of the Finance Act 1993 (c. 34). Section 2(2) of the Surcharges or Rebates Act provides that an order made under the Surcharges or Rebates Act 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; section 2(2) was substituted by section 10(3) of the Finance Act 1980.
Contents
- 1Citation and commencement
- 2Interpretation
- 3Adjustments of liability to duties chargeable by virtue of the Oil Act
- 4Adjustments of rights to rebate of duties chargeable by virtue of the Oil Act
- 5Adjustments of liability to fuel substitutes duty
- 6Adjustments of liability to aqua methanol additive or extender duty
- Signature
- Explanatory note
1Citation and commencementI1
This Order may be cited as the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022.
This Order comes into force at 6.00 p.m. on 23rd March 2022 and has effect in relation to products that are charged with duty under the Oil Act on or after that time on that date.
2InterpretationI1
In this Order—
“the Oil Act” means the Hydrocarbon Oil Duties Act 1979f1;
expressions used in this Order and in section 27(1) (interpretation) of the Oil Actf2 have the same meaning as in the Oil Act;
“aqua methanol additive or extender duty” means the duty charged by section 6AG(1) of the Oil Act (excise duty on aqua methanol) where the chargeable use is within subsection (2)(b) of that sectionf3;
“fuel oil” has the same meaning as in section 11(2) of the Oil Act (rebate on heavy oil)f4;
“fuel substitutes duty” means the duty charged by section 6A(1) of the Oil Act (fuel substitutes)f5;
“hydrocarbon oil duty” means the duty charged by section 6(1) of the Oil Actf6(excise duty on hydrocarbon oil);
“natural road fuel gas” has the same meaning as in section 5(2) of the Oil Actf7(road fuel gas).
3Adjustments of liability to duties chargeable by virtue of the Oil ActI1
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 (d) of column (A);
the liability to the duty charged on biodiesel by section 6AA(1) (excise duty on biodiesel) of the Oil Actf1;
the liability to the duty charged on bioblend by section 6AB(1) (excise duty on blends of biodiesel and heavy oils) of the Oil Actf2;
the liability to the duty charged on bioethanol by section 6AD(1) (excise duty on bioethanol) of the Oil Actf3;
the liability to the duty charged on bioethanol blend by section 6AE(1) (excise duty on blends of bioethanol and hydrocarbon oil) of the Oil Actf4;
the liability to the duty charged on aqua methanol by section 6AG(1) (excise duty on aqua methanol) of the Oil Act,
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 (£ per litre) | Percentage deduction | Amount payable after adjustment (£ per litre) | |
| (a) | Unleaded petrol | 0.5795 | 8.63 | 0.5295 |
| (b) | Light oil other than unleaded petrol or aviation gasoline | 0.6767 | 7.39 | 0.6267 |
| (c) | Heavy oil | 0.5795 | 8.63 | 0.5295 |
| (d) | Aviation gasoline | 0.3820 | 5.00 | 0.3629 |
| (e) | Biodiesel | 0.5795 | 8.63 | 0.5295 |
| (f) | Bioblend | 0.5795 | 8.63 | 0.5295 |
| (g) | Bioethanol | 0.5795 | 8.63 | 0.5295 |
| (h) | Bioethanol blend | 0.5795 | 8.63 | 0.5295 |
| (i) | Aqua methanol | 0.0790 | 8.63 | 0.0722 |
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
The liability to the duty charged on road fuel gas by section 8(1) and (2) of the Oil Act (excise duty on road fuel gas)f5 is adjusted in accordance with Table B by the deduction from the amount payable of the percentages specified in column (C).
Table B
| (A) | (B) | (C) | (D) | |
|---|---|---|---|---|
| Product | Amount payable before adjustment (£ per kilogram) | Percentage deduction | Amount payable after adjustment (£ per kilogram) | |
| (a) | Natural road fuel gas | 0.2470 | 8.63 | 0.2257 |
| (b) | Road fuel gas other than natural road fuel gas | 0.3161 | 8.63 | 0.2888 |
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
4Adjustments of rights to rebate of duties chargeable by virtue of the Oil ActI1
The following are adjusted in accordance with Table C—
the right to rebate allowed by section 11(1) (rebate on heavy oil) of the Oil Actf1 in respect of the products listed in rows (a) and (b) of column (A);
the right to rebate allowed on kerosene by section 13AA(1) (restrictions on use of rebated kerosene) of the Oil Actf2;
the right to rebate allowed on heavy oil by section 13ZA (rebate on certain heavy oil used for heating etc) of the Oil Actf3;
the right to rebate allowed on light oil by section 14(1) (rebate on light oil for use as furnace fuel) of the Oil Actf4;
the right to rebate allowed on biodiesel by section 14A(2) (rebate on biodiesel used for certain purposes) of the Oil Actf5;
the right to rebate allowed on bioblend by section 14B (rebate on bioblend used for certain purposes)f6,
by the addition to the amount allowable of the percentage specified in column (C).
Table C
| (A) | (B) | (C) | (D) | |
|---|---|---|---|---|
| Product | Rebated rate before adjustment (£ per litre) | Percentage additionf7 | Rebated rate after adjustment (£ per litre) | |
| (a) | Fuel oil | 0.1070 | 1.95 | 0.0978 |
| (b) | Gas oil | 0.1114 | F19.96 | F20.0648 |
| (c) | Kerosene | 0.1114 | 9.96 | 0.0648 |
| (d) | Heavy oil to which section 13ZA of the Oil Act applies | 0.1070 | 1.95 | 0.0978 |
| (e) | Light oil | 0.1070 | 1.62 | 0.0978f8 |
| (f) | Biodiesel | 0.1114 | 9.96 | 0.0648 |
| (g) | Bioblend | 0.1114 | 9.96 | 0.0648 |
The figures in columns (B) and (D) are only for ease of reference and comprehension of effect.
5Adjustments of liability to fuel substitutes dutyI1
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—
unleaded petrol;
light oil other than unleaded petrol;
heavy oil; 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 (a) of Table A.
The liability to fuel substitutes duty in the case described by paragraph (1)(b) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (b) of Table A.
The liability to fuel substitutes duty in the case described by paragraph (1)(c) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (c) 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 (d) of Table A.
6Adjustments of liability to aqua methanol additive or extender dutyI1
This article applies where the rate of aqua methanol additive or extender duty is prescribed by the Aqua Methanol (Use as Additive or Extender) (Rates of Excise Duty) Order 2016f1 by reference to the rate of hydrocarbon oil duty specified in the Oil Act for—
unleaded petrol;
light oil other than unleaded petrol; or
heavy oil.
The liability to aqua methanol additive or extender 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 (a) of Table A.
The liability to aqua methanol additive or extender duty in the case described by paragraph (1)(b) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (b) of Table A.
The liability to aqua methanol additive or extender duty in the case described by paragraph (1)(c) is decreased by making the like adjustment as that made by article 3 in the case of the product specified in row (c) of Table A.
Signature
Gareth Johnson
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
At 1.23 p.m. on 23rd March 2022
Explanatory note
(This note is not part of the Order)
This Order, which comes into force at 6.00 p.m. on 23rd March 2022, adjusts the liabilities to excise duty (and, where applicable, the rights to rebate in respect of such duty) in respect of liquid fuels that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”). The adjustments made by this Order are all in the form of a deduction from the amount payable (or an addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent.
Adjustments of liabilities to duty are dealt with by articles 3, 5 and 6. Adjustments to rebates are dealt with by article 4. For ease of reference and comprehension of effect, the figures in columns (B) and (D) of the Tables in this Order indicate the amounts of excise duty payable both before and after the adjustment is made.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.