# The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 (S.I. 2005/3320) (“the principal Regulations”) which introduced a relief from excise duty for rebated oils used to produce electricity. Except in the case of a claim for relief for rebated oils used to produce electricity in a generating station, or the outputs of a combined heat and power station, situated in Northern Ireland, the Regulations reduce the amount of relief that can be claimed by the amounts specified in Schedule 2 (as inserted by regulation 9) (“the Carbon Price Support rates”).
Regulation 3 inserts a definition of “outputs” in relation to a combined heat and power (CHP) station and amends the definition of “qualifying oil” to include heavy oil on which a rebate has been allowed under section 13ZA of the Hydrocarbon Oil Duties Act 1979. Consequential amendments are also made to the definitions of “qualifying duty” and “qualified claimant”.
Regulation 4 amends regulation 3 of the principal Regulations so that it applies to qualifying oil or qualifying bioblend used to produce outputs of a CHP station.
Regulation 5 reduces the amount of relief that is allowed on qualifying oil or qualifying bioblend used to generate electricity in a generating station by the Carbon Price Support rates.
Regulation 6 makes consequential amendments to regulations 7 and 11 of the principal Regulations as a result of the re-numbering of the Schedule.
Regulation 7 re-names the heading to Part 4 of the principal Regulations and substitutes regulations 9 and 10 with new regulations 9 and 10.
New regulation 9 specifies the relief to which Part 4 applies and contains interpretation provisions.
New regulation 10 provides for relief on qualifying oil or qualifying bioblend used to produce outputs of a CHP station. The relief is scaled back according to the efficiency percentage of the station and, where a quantity of the oil or bioblend is referable to the production of electricity in the station (as determined in accordance with new regulation 10(5)), the amount of relief allowed is reduced by the Carbon Price Support rates.
Regulation 8 makes consequential amendments to regulation 13 of, and the Schedule to, the principal Regulations.
Regulation 9 re-numbers the Schedule to the principal Regulations and inserts new Schedule 2 which specifies the Carbon Price Support rates.
A Tax Information and Impact Note (TIIN) covering this instrument was published on 11th December 2012 alongside draft clauses of the Finance Bill 2013 and this instrument. This has been updated by a further TIIN as a result of changes to the impacts as a result of this instrument and both TIINs are available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2013/657/note (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendments-for-carbon-price-support-regulations-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.