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Hydrocarbon Oil Duties Act 1979 in Northern Ireland

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s. 6(1)repealed in partFinance Act 1998 s. 6(1)(b)(3) 165 Sch. 27 Pt. 1(2) Note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  9. 4Section 4 Repealed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. Drawback
  44. 15Drawback of duty on exportation etc. of certain goods.
  45. 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  46. Miscellaneous reliefs
  47. 17Heavy oil used by horticultural producers.
  48. 17ABiodiesel used otherwise than as road fuel Repealed
  49. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  50. 19Fuel used in lifeboats, etc.
  51. 19AFuel for producing energy for refineries etc.
  52. 20Contaminated or accidentally mixed oil.
  53. Mixing
  54. 20AMixing: adjustment of duty.
  55. 20AAAMixing of rebated oil.
  56. 20AABMixing of rebated oil: supplementary.
  57. 20AACProhibition on mixing of aqua methanol
  58. 20AADMixing of aqua methanol in contravention of prohibition: adjustment of duty
  59. 20AAPower to allow reliefs.
  60. 20ABPower to allow reliefs for fuel testing etc
  61. Administration and enforcement
  62. 20ACDetermination by Commissioners of composition of substance
  63. 21Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.
  64. 22Prohibition on use of fuel substitutes on which duty has not been paid
  65. 23Prohibition on use etc. of road fuel gas on which duty has not been paid.
  66. 23ARegulation of traders in controlled oil
  67. 23BPower to provide for exceptions to section 23A
  68. 23CWarehousing
  69. 24Control of use of duty-free and rebated oil.
  70. 24AARegistered excise dealers and shippers regulations: special provision for traders in controlled oil
  71. 24APenalties for misuse of marked oil.
  72. Supplementary
  73. 25Regulations.
  74. 26Directions.
  75. 27Interpretation.
  76. 28Consequential amendments, repeals, savings and transitional provisions.
  77. 29Citation and commencement.
  78. Schedule 1: EXCEPTED VEHICLES Repealed
  79. Unlicensed vehicles not used on public roads Repealed
  80. 1Paragraph 1 Repealed
  81. Tractors Repealed
  82. 2Paragraph 2 Repealed
  83. Light agricultural vehicles Repealed
  84. 3Paragraph 3 Repealed
  85. Agricultural material handlers Repealed
  86. 3AParagraph 3A Repealed
  87. Agricultural engines Repealed
  88. 4Paragraph 4 Repealed
  89. Agricultural processing vehicles Repealed
  90. 4AParagraph 4A Repealed
  91. Vehicles used between different parts of land Repealed
  92. 5Paragraph 5 Repealed
  93. Mowing machines Repealed
  94. 6Paragraph 6 Repealed
  95. Snow clearing vehicles Repealed
  96. 7Paragraph 7 Repealed
  97. Gritters Repealed
  98. 8Paragraph 8 Repealed
  99. Mobile cranes Repealed
  100. 9Paragraph 9 Repealed
  101. Mobile pumping vehicles Repealed
  102. 9AParagraph 9A Repealed
  103. Digging machines Repealed
  104. 10Paragraph 10 Repealed
  105. Works trucks Repealed
  106. 11Paragraph 11 Repealed
  107. Road construction vehicles Repealed
  108. 12Paragraph 12 Repealed
  109. Road rollers Repealed
  110. 13Paragraph 13 Repealed
  111. Road surfacing vehicles Repealed
  112. 13AParagraph 13A Repealed
  113. Tar Sprayers Repealed
  114. 13BParagraph 13B Repealed
  115. Interpretation Repealed
  116. 14Paragraph 14 Repealed
  117. Schedule 1A: Excepted machines
  118. 1Paragraph 1
  119. Agricultural vehicle
  120. 2Paragraph 2
  121. Special vehicles
  122. 3Paragraph 3
  123. Unlicensed vehicles
  124. 4Paragraph 4
  125. Trains etc
  126. 5Paragraph 5
  127. Vessels etc
  128. 6Paragraph 6
  129. Mowing machines
  130. 7Paragraph 7
  131. Other machines or appliances
  132. 8Paragraph 8
  133. Interpretation
  134. 9Paragraph 9
  135. Schedule 2: MEANING OF “HORTICULTURAL PRODUCE” FOR PURPOSES OF RELIEF UNDER SECTION 17
  136. Paragraph
  137. Schedule 2A: Mixing of rebated oil Repealed
  138. Part I: Light oil Repealed
  139. Converting unleaded petrol into leaded petrol Repealed
  140. 1Paragraph 1 Repealed
  141. Converting unleaded petrol into higher octane unleaded petrol Repealed
  142. 2Paragraph 2 Repealed
  143. Mixing different kinds of unleaded petrol Repealed
  144. 2AParagraph 2A Repealed
  145. Power to create exceptions Repealed
  146. 3Paragraph 3 Repealed
  147. Part II: Heavy oil Repealed
  148. Mixing partially rebated heavy oil with unrebated heavy oil Repealed
  149. 4Paragraph 4 Repealed
  150. Mixing fully rebated heavy oil with unrebated heavy oil Repealed
  151. 5Paragraph 5 Repealed
  152. Mixing fully rebated heavy oil with partially rebated heavy oil Repealed
  153. 6Paragraph 6 Repealed
  154. Mixing different types of partially rebated gas oil Repealed
  155. 6AParagraph 6A Repealed
  156. Complex mixtures of heavy oils Repealed
  157. 7Paragraph 7 Repealed
  158. Part IIA: Unrebated heavy oil Repealed
  159. 7AParagraph 7A Repealed
  160. Part Repealed
  161. 7BMixing biodiesel with rebated heavy oil Repealed
  162. Part III: Rates of duty, etc. Repealed
  163. Rate for mixtures of light oil Repealed
  164. 8Paragraph 8 Repealed
  165. Rate for mixtures of heavy oil Repealed
  166. 9Paragraph 9 Repealed
  167. Credit for duty paid on ingredients of mixture Repealed
  168. 10Paragraph 10 Repealed
  169. Interpretation Repealed
  170. 11Paragraph 11 Repealed
  171. Schedule 3: SUBJECTS FOR REGULATIONS UNDER SECTION 21
  172. Part I: hydrocarbon oil
  173. 1Paragraph 1
  174. 2Paragraph 2
  175. 3Paragraph 3
  176. 4Paragraph 4
  177. 5Paragraph 5
  178. 6Paragraph 6
  179. 7Paragraph 7
  180. 8Paragraph 8
  181. 9Paragraph 9
  182. 10Paragraph 10
  183. 10AParagraph 10A Repealed
  184. 10BParagraph 10B
  185. 10CParagraph 10C
  186. 11Paragraph 11
  187. Part II
  188. 12Paragraph 12
  189. 13Paragraph 13
  190. 14Paragraph 14
  191. 15Paragraph 15
  192. 16Paragraph 16
  193. Part III: road fuel gas
  194. 17Paragraph 17
  195. 18Paragraph 18
  196. 19Paragraph 19
  197. 20Paragraph 20
  198. 21Paragraph 21
  199. 22Paragraph 22
  200. 23Paragraph 23
  201. 24Paragraph 24
  202. 25Paragraph 25
  203. Schedule 4: SUBJECTS FOR REGULATIONS UNDER SECTION 24
  204. As to grant of relief . . .
  205. 1Paragraph 1
  206. 2Paragraph 2
  207. 3Paragraph 3
  208. As to mixing of oil
  209. 4Paragraph 4
  210. As to marking of oil
  211. 5Paragraph 5
  212. 6Paragraph 6
  213. 7Paragraph 7
  214. 8Paragraph 8
  215. 9Paragraph 9
  216. 10Paragraph 10
  217. 11Paragraph 11
  218. 12Paragraph 12
  219. 13Paragraph 13
  220. 14Paragraph 14
  221. 15Paragraph 15
  222. 16Paragraph 16
  223. As to control of storage, supply etc. of oil, entry of premises etc.
  224. 17Paragraph 17
  225. 18Paragraph 18
  226. 18AParagraph 18A
  227. 18BParagraph 18B
  228. 19Paragraph 19
  229. 20Paragraph 20
  230. 21Paragraph 21
  231. Interpretation
  232. 22Paragraph 22
  233. Schedule 5: SAMPLING
  234. 1Paragraph 1
  235. 2Paragraph 2
  236. 3Paragraph 3
  237. 4Paragraph 4
  238. 5Paragraph 5
  239. 6Paragraph 6
  240. 7Paragraph 7
  241. Schedule 6: CONSEQUENTIAL AMENDMENTS
  242. Finance Act 1965 and Finance Act (Northern Ireland) Act 1965
  243. 1Paragraph 1
  244. Transport Act 1968
  245. 2Paragraph 2 Repealed
  246. 3, 4, 5Paragraph 3, 4, 5 Repealed
  247. Excise Duties (Gas as Road Fuel) Order 1972
  248. 6Paragraph 6
  249. 7Paragraph 7 Repealed
  250. Schedule 7REPEALS