Regulation 8 Amendment of the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005

(1)

The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005^f1 are amended as follows.

(2)

In regulation 2 (interpretation)—

(a)

for the definition of “qualifying bioblend” substitute—

““qualifying bioblend” means bioblend charged with a duty of excise under section 6AB^f2 of the Hydrocarbon Oil Duties Act 1979 on whose delivery for home use no rebate has been allowed under section 14B^f3 of that Act;”;

(b)

for the definition of “qualifying oil” substitute—

““qualifying oil” means—

(a)

heavy oil charged with a duty of excise under section 6(1) of the Hydrocarbon Oil Duties Act 1979 on whose delivery for home use no rebate has been allowed under section 11(1), 13ZA^f4 or 13AA^f5 of that Act or in respect of which a payment under section 12(2)^f6 of that Act has been made; and

(b)

light oil on whose delivery for home use rebate has been allowed under section 14(1)^f7 of that Act;”;

(c)

in the definition of “relevant duty”—

(i)

in paragraph (a) omit “11(1), 13ZA, 13AA or”;

(ii)

in paragraph (b) omit from “less” to the end.

(3)

For Schedule 2 (carbon price support rates)^f8 substitute—

“SCHEDULE 2

Carbon Price Support Rates

Regulations 6 and 10(4)

Fuel Rate

Qualifying oil which is light oil (light oil for use as furnace fuel) £0.05711 per litre
Qualifying oil which is heavy oil other than gas oil or kerosene (on which no rebate has been allowed under section 11(1) or 13ZA of HODA or in respect of which a payment under section 12(2) of HODA has been made) £0.05711 per litre
Qualifying oil which is gas oil or kerosene (on which no rebate has been allowed under section 11(1)(b) or 13AA of HODA) £0.04916 per litre
Qualifying bioblend £0.04916 per litre

”

Fuel	Rate
Qualifying oil which is light oil (light oil for use as furnace fuel)	£0.05711 per litre
Qualifying oil which is heavy oil other than gas oil or kerosene (on which no rebate has been allowed under section 11(1) or 13ZA of HODA or in respect of which a payment under section 12(2) of HODA has been made)	£0.05711 per litre
Qualifying oil which is gas oil or kerosene (on which no rebate has been allowed under section 11(1)(b) or 13AA of HODA)	£0.04916 per litre
Qualifying bioblend	£0.04916 per litre

Annotations

Footnotes

f1: S.I. 2005/3320. Relevant amending instruments are S.I. 2007/2191, 2008/753, 2013/657, 2014/713.
f2: Section 6AB was inserted by section 5 of FA 2002 and amended by paragraph 7 of Schedule 2 to FA 2002, paragraph 5 of Schedule 5 to FA 2008, section 12 of FA 2010 (c. 13), paragraph 2 of Schedule 11 to FA 2020 (c. 14) and paragraph 3 of Schedule 21 to FA 2021.
f3: Section 14B was inserted by paragraph 13 of Schedule 5 to FA 2008 and amended by paragraph 6 of Schedule 11 to FA 2020 and paragraph 11 of Schedule 21 to FA 2021.
f4: Section 13ZA was inserted by paragraph 28 of Schedule 6 to FA 2008.
f5: Section 13AA was inserted by section 5 of FA 1996 (c. 8) and amended by section 7 of FA 1997, section 10 of FA 2004, section 4 of FA 2005 (c. 7), section 13 of, and paragraph 10 of Schedule 5 to, FA 2008 and paragraph 8 of Schedule 21 to FA 2021.
f6: Section 12(2) was amended by section 5 of FA 1996, paragraph 7 of Schedule 3 to FA 2002, paragraph 26 of Schedule 6 to FA 2008 and paragraph 2 of Schedule 11 to FA 2022.
f7: Section 14(1) was amended by section 179 of FA 2013.
f8: Schedule 2 was substituted by S.I. 2014/713.