Explanatory note

These Regulations make miscellaneous provision relating to fuel duties principally under the Hydrocarbon Oil Duties Act 1979 (c. 5) (“HODA”).

Regulation 1 provides for citation and commencement.

Regulation 2 amends the Hydrocarbon Oil (Designated Markers) Regulations 1996 (S.I. 1996/1251) to provide for the designation of markers for the purposes of identifying biodiesel that is not to be used other than for an excepted machine (as defined by section 27 of HODA).

Regulation 3 amends the Hydrocarbon Oil (Payment of Rebates) Regulations 1996 (S.I. 1996/2313) to update the meaning of “Collector for the Oils Accounting Centre”.

Regulation 4 amends the Hydrocarbon Oil (Marking) Regulations 2002 (S.I. 2002/1773) to extend provision regulating the marking of fuel to biodiesel.

Regulation 5 amends the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (S.I. 2002/3057) to extend the application of regulation of traders in controlled oil to biodiesel.

Regulation 6 amends the Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 (S.I. 2005/3472) to extend the application of the provisions relating to registered remote markers to biodiesel.

Regulation 7 amends the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 (S.I. 2011/2935) to clarify that relief does not extend to rebated fuel and makes further minor clarifications.

A Tax Information and Impact Note covering this instrument was published alongside Finance Bill 2021-22 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins under the heading Autumn Budget 2021. It remains an accurate summary of the impacts that apply in relation to this instrument.