# The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022, 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 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 of the Hydrocarbon Oil Duties Act 1979 on whose delivery for home use no rebate has been allowed under section 14B 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 or 13AA of that Act or in respect of which a payment under section 12(2) of that Act has been made; and
(b) light oil on whose delivery for home use rebate has been allowed under section 14(1) 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) 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
”

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Source: https://www.legislation.gov.uk/uksi/2022/234/regulation/8 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-consequential-amendments-and-transitional-provisions-regulations-2022/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.