{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/schedule-1A/paragraph-8",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/schedule-1A/paragraph-8.json",
  "legislation": "ukpga/1979/5",
  "legislation_title": "Hydrocarbon Oil Duties Act 1979",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
  "path": "schedule/1A/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) A machine or appliance that is not a vehicle or vessel at a time when it is used—\n(a) for purposes relating to agriculture, horticulture, pisciculture , arboriculture or forestry;\n(aa) for any purpose on land where it is kept and used for purposes relating to agriculture, horticulture, pisciculture or forestry;\n(b) on a golf course or on land maintained by a community amateur sports club;\n(c) to operate or maintain equipment in a travelling fair or travelling circus;\n(d) primarily for heating, or to generate electricity, for premises that are not used for commercial purposes;\n(e) for heating for any premises provided that it uses for fuel—\n(i) heavy oil other than gas oil, or\n(ii) bioblend other than bioblend that is a mixture of biodiesel and gas oil.\n(2) For the purposes of sub-paragraph (1)(d), caravans used for the accommodation of those who travel with a travelling fair or travelling circus are to be treated as premises that are not used for commercial purposes.\n(3) The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—\n(a) “primarily”, and\n(b) “used for commercial purposes”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 22"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 1A para. 8(1)(a) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(i)(6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 1A para. 8(1)(aa) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(i)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 1A para. 8(1)(d) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(ii)(6)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 1A para. 8(1)(e) inserted (1.4.2022) by Finance Act 2022 (c. 3), s. 76(2), Sch. 11 para. 9(d)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1A para. 8(1)(e) substituted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(a)(iii)(6)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1A para. 8(1)(e) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 26"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 1A para. 8(3) inserted (15.3.2023) by Finance (No. 2) Act 2023 (c. 30), s. 319(4)(b)(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/5/schedule/1A/paragraph/8",
    "retrieved_at": "2026-10-29T10:19:15.419499+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}