Regulation 3 Amendment of the Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995

(1)

The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995^f1 is amended as follows.

(2)

In article 2(1) (interpretation)—

(a)

after sub-paragraph (f) insert—

“(fa)
“kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use kerosene as fuel;”;

(b)

after sub-paragraph (i) insert—

“(ia)
“non-kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use heavy oil other than kerosene as fuel;”.

(3)

In article 3(1) (determination of appropriate rate of duty)—

(a)

at the end of sub-paragraph (a) omit “or”;

(b)

after sub-paragraph (a) insert—

“(aa)
for heating; or”;

(c)

in the words after sub-paragraph (b) after “(a)” insert “or (aa)”.

(4)

In article 4 (rates of duty for fuel substitutes)—

(a)

in paragraph (2)—

(i)

after “heavy oil” insert “minus the applicable rate of rebate allowable under section 11 of the Act^f2”;

(ii)

after sub-paragraph (a) insert—

“(aa)
a non-kerosene heating system, the rate of duty shall be that specified by section 6 of the Act^f3 for heavy oil minus the applicable rate of rebate allowable under section 11 of the Act;

(ab)
a kerosene heating system, the rate of duty shall be that specified by section 6 of the Act for heavy oil minus the applicable rate of rebate allowable under section 11 of the Act;”;

(b)

in paragraph (3) after “engine” insert “or heating system”;

(c)

in paragraph (5)—

(i)

after “engine”, in the first place it occurs, insert “or heating system”;

(ii)

after “(a)” insert “, (aa), (ab)”.

(5)

In article 5 (rates of duty for additives or extenders)—

(a)

in paragraph (2) after “engine” insert “or heating system”;

(b)

in paragraph (5)(a) after “engine”, in both places it occurs, insert “or heating system”.

Annotations

Footnotes

f1: S.I. 1995/2716; amended by S.I. 2002/3042, 2004/2062, 2008/754 and 2014/470.
f2: “The Act” is defined in article 2(1)(a) of the Order as “the Hydrocarbon Oil Duties Act 1979”. Section 11 (rebate on heavy oil) was amended by section 2 of FA 1986 (c. 41), section 7 of FA 1997 (c. 16), section 10 of FA 2000, paragraph 3 of Schedule 2 to FA 2002 , section 10 of FA 2004 , section 13 of, and paragraph 25 of Schedule 6 to, FA 2008 (c. 9), section 121 of FA 2009 (c. 10) and section 179 of FA 2013 (c. 29).
f3: Section 6 (excise duty on hydrocarbon oil) was amended by section 4 of FA 1981 (c. 35), section 4 of FA 1982 (c. 39), section 3 of FA 1990 (c. 29), section 7 of FA 1997 (c. 16), section 7 of FA 1998 (c. 36), sections 13 and 16 of, and paragraph 4 of Schedule 6 to, FA 2008, section 179 of FA 2013, and section 6 of the Taxation (Post-transition Period) Act 2020 (c. 26).