# The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022, 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 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”;
(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 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”.

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Source: https://www.legislation.gov.uk/uksi/2022/234/regulation/3 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.