Explanatory note

These Regulations amend the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 (S.I. 1996 No. 2537, “the 1996 Regulations”) in relation to the provision made by those Regulations for the repayment of excise duty paid on fuel supplied for use on a ship that will be engaged on a sea voyage. The 1996 Regulations restricted the relief to circumstances where the fuel in question was ‘supplied by an approved person’, thereby rendering it unavailable when there was any intermediate transaction. These Regulations remove that restriction, while preserving the requirement (which followed from the restriction) that the duty in question should have been paid to the Commissioners by an approved person.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.