{
  "url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-3",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-3.json",
  "legislation": "uksi/2022/234",
  "legislation_title": "The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995",
  "text": "(1) The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995 is amended as follows.\n(2) In article 2(1) (interpretation)—\n(a) after sub-paragraph (f) insert—\n“(fa) “kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use kerosene as fuel;”;\n(b) after sub-paragraph (i) insert—\n“(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;”.\n(3) In article 3(1) (determination of appropriate rate of duty)—\n(a) at the end of sub-paragraph (a) omit “or”;\n(b) after sub-paragraph (a) insert—\n“(aa) for heating; or”;\n(c) in the words after sub-paragraph (b) after “(a)” insert “or (aa)”.\n(4) In article 4 (rates of duty for fuel substitutes)—\n(a) in paragraph (2)—\n(i) after “heavy oil” insert “minus the applicable rate of rebate allowable under section 11 of the Act”;\n(ii) after sub-paragraph (a) insert—\n“(aa) a non-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;\n(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;”;\n(b) in paragraph (3) after “engine” insert “or heating system”;\n(c) in paragraph (5)—\n(i) after “engine”, in the first place it occurs, insert “or heating system”;\n(ii) after “(a)” insert “, (aa), (ab)”.\n(5) In article 5 (rates of duty for additives or extenders)—\n(a) in paragraph (2) after “engine” insert “or heating system”;\n(b) in paragraph (5)(a) after “engine”, in both places it occurs, insert “or heating system”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/2716; amended by S.I. 2002/3042, 2004/2062, 2008/754 and 2014/470."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“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)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/234/regulation/3",
    "retrieved_at": "2026-10-28T22:03:14.616474+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."
}