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Hydrocarbon Oil Duties Act 1979

1979 c. 5 · Enacted 22 February 1979 · Extends to United Kingdom

Not fully up to date. 7 changes made by later legislation have not yet been written into this text, which is revised to 22 February 2024.

See the changes not yet applied
ProvisionChangeMade by
s. 6(1)amendedFinance Act 1998 s. 6(1)(a)(3)
s. 6(1)repealed in partFinance Act 1998 s. 6(1)(b)(3) 165 Sch. 27 Pt. 1(2) Note
s. 6(2)replaced (by s.006(2) (2AA)(2AB))Finance Act 1998 s. 6(2)(3)
s. 6AB(6)-(8)substituted for s. 6AB(6)Finance Act 2002 Sch. 2 para. 7(2)
s. 6AB(1)words repealedFinance Act 2002 Sch. 40 Pt. 1
s. 11(6)insertedFinance Act 2002 Sch. 2 para. 3
s. 14F(3)(b)word substitutedFinance Act 2024 s. 32(1)

An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.

[22nd February 1979]C1C2I1C3C4C5C6

Annotations to the whole text

Modifications

C1

Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

C2

Act modified by S.I. 1990/2167, art. 5

C3

Act modified by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 2A para. 3(5) (as inserted (22.2.2006) by Finance Act 2004 (c. 12), Sch. 1; S.I. 2006/201, art. 2)

C4

Act modified (17.7.2012) by Finance Act 2012 (c. 14), s. 188

C5

Act applied (with modifications) (31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 5, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

C6

Act applied (31.12.2020) by 1994 c. 23, s. 16(1) (as substituted by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 13 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7))

Commencement

I1

Act wholly in force at 1.4.1979 see s. 29(2)

Contents

  1. The dutiable commodities
  2. 1Hydrocarbon oil.
  3. 2Provisions supplementing s. 1.
  4. 2AABiodiesel
  5. 2ABBioethanol
  6. 2ACAqua methanol
  7. 2APower to amend definitions.
  8. 3Hydrocarbon oil as ingredient of imported goods.
  9. 4Section 4 Repealed
  10. 5Road fuel gas.
  11. Charging provisions
  12. 6Excise duty on hydrocarbon oil.
  13. 6AAExcise duty on biodiesel
  14. 6ABExcise duty on blends of biodiesel and heavy oils
  15. 6ACApplication to biodiesel and bioblend of provisions relating to hydrocarbon oil
  16. 6ADExcise duty on bioethanol
  17. 6AEExcise duty on blends of bioethanol and hydrocarbon oil
  18. 6AFApplication to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil
  19. 6AGExcise duty on aqua methanol
  20. 6AHApplication to aqua methanol of provisions relating to hydrocarbon oil
  21. 6AFuel substitutes.
  22. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  23. 8Excise duty on road fuel gas.
  24. Delivery of oil without payment of duty
  25. 9Oil delivered for home use for certain industrial purposes.
  26. 10Restrictions on the use of duty-free oil.
  27. Rebate of duty
  28. 11Rebate on heavy oil.
  29. 12Rebate not allowed on fuel other than for excepted machines.
  30. 13Penalties for contravention of section 12.
  31. 13ZARebate on certain heavy oil used for heating etc
  32. 13ZBRestrictions on supply of certain heavy oil for heating etc
  33. 13ARebate on unleaded petrol Repealed
  34. 13AARestrictions on use of rebated kerosene.
  35. 13ABPenalties for contravention of section 13AA.
  36. 13ACUse of rebated kerosene for private pleasure-flying
  37. 13ADPenalties for contravention of section 13AC
  38. 14Rebate on light oil for use as furnace fuel.
  39. 14ARebate on biodiesel used as fuel for excepted machines
  40. 14BRebate on bioblend used as fuel for excepted machines.
  41. 14CRestrictions on use of rebated biodiesel and bioblend
  42. 14DPenalties for misuse of rebated biodiesel or bioblend
  43. 14ERebated heavy oil and bioblend: private pleasure craft
  44. 14FPenalties for contravention of section 14E
  45. Drawback
  46. 15Drawback of duty on exportation etc. of certain goods.
  47. 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  48. Miscellaneous reliefs
  49. 17Heavy oil used by horticultural producers.
  50. 17ABiodiesel used otherwise than as road fuel Repealed
  51. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  52. 19Fuel used in lifeboats, etc.
  53. 19AFuel for producing energy for refineries etc.
  54. 20Contaminated or accidentally mixed oil.
  55. Mixing
  56. 20AMixing: adjustment of duty.
  57. 20AAAMixing of rebated oil.
  58. 20AABMixing of rebated oil: supplementary.
  59. 20AACProhibition on mixing of aqua methanol
  60. 20AADMixing of aqua methanol in contravention of prohibition: adjustment of duty
  61. 20AAPower to allow reliefs.
  62. 20ABPower to allow reliefs for fuel testing etc
  63. Administration and enforcement
  64. 20ACDetermination by Commissioners of composition of substance
  65. 21Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.
  66. 22Prohibition on use of fuel substitutes on which duty has not been paid
  67. 23Prohibition on use etc. of road fuel gas on which duty has not been paid.
  68. 23ARegulation of traders in controlled oil
  69. 23BPower to provide for exceptions to section 23A
  70. 23CWarehousing
  71. 24Control of use of duty-free and rebated oil.
  72. 24AARegistered excise dealers and shippers regulations: special provision for traders in controlled oil
  73. 24APenalties for misuse of marked oil.
  74. Supplementary
  75. 25Regulations.
  76. 26Directions.
  77. 27Interpretation.
  78. 28Consequential amendments, repeals, savings and transitional provisions.
  79. 29Citation and commencement.
  80. Schedule 1: EXCEPTED VEHICLES Repealed
  81. Unlicensed vehicles not used on public roads Repealed
  82. 1Paragraph 1 Repealed
  83. Tractors Repealed
  84. 2Paragraph 2 Repealed
  85. Light agricultural vehicles Repealed
  86. 3Paragraph 3 Repealed
  87. Agricultural material handlers Repealed
  88. 3AParagraph 3A Repealed
  89. Agricultural engines Repealed
  90. 4Paragraph 4 Repealed
  91. Agricultural processing vehicles Repealed
  92. 4AParagraph 4A Repealed
  93. Vehicles used between different parts of land Repealed
  94. 5Paragraph 5 Repealed
  95. Mowing machines Repealed
  96. 6Paragraph 6 Repealed
  97. Snow clearing vehicles Repealed
  98. 7Paragraph 7 Repealed
  99. Gritters Repealed
  100. 8Paragraph 8 Repealed
  101. Mobile cranes Repealed
  102. 9Paragraph 9 Repealed
  103. Mobile pumping vehicles Repealed
  104. 9AParagraph 9A Repealed
  105. Digging machines Repealed
  106. 10Paragraph 10 Repealed
  107. Works trucks Repealed
  108. 11Paragraph 11 Repealed
  109. Road construction vehicles Repealed
  110. 12Paragraph 12 Repealed
  111. Road rollers Repealed
  112. 13Paragraph 13 Repealed
  113. Road surfacing vehicles Repealed
  114. 13AParagraph 13A Repealed
  115. Tar Sprayers Repealed
  116. 13BParagraph 13B Repealed
  117. Interpretation Repealed
  118. 14Paragraph 14 Repealed
  119. Schedule 1A: Excepted machines
  120. 1Paragraph 1
  121. Agricultural vehicle
  122. 2Paragraph 2
  123. Special vehicles
  124. 3Paragraph 3
  125. Unlicensed vehicles
  126. 4Paragraph 4
  127. Trains etc
  128. 5Paragraph 5
  129. Vessels etc
  130. 6Paragraph 6
  131. Mowing machines
  132. 7Paragraph 7
  133. Other machines or appliances
  134. 8Paragraph 8
  135. Interpretation
  136. 9Paragraph 9
  137. Schedule 2: MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17
  138. Paragraph
  139. Schedule 2A: Mixing of rebated oil Repealed
  140. Part I: Light oil Repealed
  141. Converting unleaded petrol into leaded petrol Repealed
  142. 1Paragraph 1 Repealed
  143. Converting unleaded petrol into higher octane unleaded petrol Repealed
  144. 2Paragraph 2 Repealed
  145. Mixing different kinds of unleaded petrol Repealed
  146. 2AParagraph 2A Repealed
  147. Power to create exceptions Repealed
  148. 3Paragraph 3 Repealed
  149. Part II: Heavy oil Repealed
  150. Mixing partially rebated heavy oil with unrebated heavy oil Repealed
  151. 4Paragraph 4 Repealed
  152. Mixing fully rebated heavy oil with unrebated heavy oil Repealed
  153. 5Paragraph 5 Repealed
  154. Mixing fully rebated heavy oil with partially rebated heavy oil Repealed
  155. 6Paragraph 6 Repealed
  156. Mixing different types of partially rebated gas oil Repealed
  157. 6AParagraph 6A Repealed
  158. Complex mixtures of heavy oils Repealed
  159. 7Paragraph 7 Repealed
  160. Part IIA: Unrebated heavy oil Repealed
  161. 7AParagraph 7A Repealed
  162. Part Repealed
  163. 7BMixing biodiesel with rebated heavy oil Repealed
  164. Part III: Rates of duty, etc. Repealed
  165. Rate for mixtures of light oil Repealed
  166. 8Paragraph 8 Repealed
  167. Rate for mixtures of heavy oil Repealed
  168. 9Paragraph 9 Repealed
  169. Credit for duty paid on ingredients of mixture Repealed
  170. 10Paragraph 10 Repealed
  171. Interpretation Repealed
  172. 11Paragraph 11 Repealed
  173. Schedule 3: SUBJECTS FOR REGULATIONS UNDER SECTION 21
  174. Part I: hydrocarbon oil
  175. 1Paragraph 1
  176. 2Paragraph 2
  177. 3Paragraph 3
  178. 4Paragraph 4
  179. 5Paragraph 5
  180. 6Paragraph 6
  181. 7Paragraph 7
  182. 8Paragraph 8
  183. 9Paragraph 9
  184. 10Paragraph 10
  185. 10AParagraph 10A Repealed
  186. 10BParagraph 10B
  187. 10CParagraph 10C
  188. 11Paragraph 11
  189. Part II
  190. 12Paragraph 12
  191. 13Paragraph 13
  192. 14Paragraph 14
  193. 15Paragraph 15
  194. 16Paragraph 16
  195. Part III: road fuel gas
  196. 17Paragraph 17
  197. 18Paragraph 18
  198. 19Paragraph 19
  199. 20Paragraph 20
  200. 21Paragraph 21
  201. 22Paragraph 22
  202. 23Paragraph 23
  203. 24Paragraph 24
  204. 25Paragraph 25
  205. Schedule 4: SUBJECTS FOR REGULATIONS UNDER SECTION 24
  206. As to grant of relief . . .
  207. 1Paragraph 1
  208. 2Paragraph 2
  209. 3Paragraph 3
  210. As to mixing of oil
  211. 4Paragraph 4
  212. As to marking of oil
  213. 5Paragraph 5
  214. 6Paragraph 6
  215. 7Paragraph 7
  216. 8Paragraph 8
  217. 9Paragraph 9
  218. 10Paragraph 10
  219. 11Paragraph 11
  220. 12Paragraph 12
  221. 13Paragraph 13
  222. 14Paragraph 14
  223. 15Paragraph 15
  224. 16Paragraph 16
  225. As to control of storage, supply etc. of oil, entry of premises etc.
  226. 17Paragraph 17
  227. 18Paragraph 18
  228. 18AParagraph 18A
  229. 18BParagraph 18B
  230. 19Paragraph 19
  231. 20Paragraph 20
  232. 21Paragraph 21
  233. Interpretation
  234. 22Paragraph 22
  235. Schedule 5: SAMPLING
  236. 1Paragraph 1
  237. 2Paragraph 2
  238. 3Paragraph 3
  239. 4Paragraph 4
  240. 5Paragraph 5
  241. 6Paragraph 6
  242. 7Paragraph 7
  243. Schedule 6: CONSEQUENTIAL AMENDMENTS
  244. Finance Act 1965 and Finance Act (Northern Ireland) Act 1965
  245. 1Paragraph 1
  246. Transport Act 1968
  247. 2Paragraph 2 Repealed
  248. 3, 4, 5Paragraph 3, 4, 5 Repealed
  249. Excise Duties (Gas as Road Fuel) Order 1972
  250. 6Paragraph 6
  251. 7Paragraph 7 Repealed
  252. Schedule 7REPEALS