Section 319 Excepted machines etc

United Kingdom

(1)

HODA 1979 is amended as follows.

(2)

Schedule 1A (excepted machines able to use rebated diesel etc) is amended in accordance with subsections (3) and (4).

(3)

In paragraph 6 (vessels)—

(a)

in the heading, after “Vessels” insert “etc”;

(b)

after sub-paragraph (3) insert—

“(4)

A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.”

(4)

In paragraph 8 (other machines or appliances)—

(a)

in sub-paragraph (1)—

(i)

in paragraph (a), after “pisciculture” insert “, arboriculture”;

(ii)

in paragraph (d), at the beginning insert “primarily”;

(iii)

in paragraph (e), for “of premises that are used for commercial purposes” substitute “for any premises”;

(b)

after sub-paragraph (2) insert—

“(3)

The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—

(a)

“primarily”, and

(b)

“used for commercial purposes”.”

(5)

In section 14B (rebate on bioblend used as fuel for excepted machines), for subsection (6) substitute—

“(6)

In subsection (3)—

“HO%” means the percentage of the bioblend that is heavy oil, and

“BD%” means the percentage of the bioblend that is biodiesel,

where the percentages are by volume to the nearest 0.001%.”

(6)

The amendments made by subsections (2) to (4) are to be treated as having come into force on 15 March 2023.