# The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2014

S.I. 2014/713 · made 18 March 2014

These Regulations amend the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 (S.I. 2005/3320) which introduced a relief from excise duty for rebated oils used to produce electricity.

Made under: Hydrocarbon Oil Duties Act 1979 (Section 20AA)

PDFs: Printed copy https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendments-for-carbon-price-support-regulations-2014/pdf/uksi_20140713_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendments-for-carbon-price-support-regulations-2014/pdf/uksiem_20140713_en.pdf

## Introductory text

Excise
Made 18th March 2014
Laid before Parliament 19th March 2014
Coming into force 1st May 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AA(1)(a) and (2) of the Hydrocarbon Oil Duties Act 1979:

## 1 Citation, commencement and effect

(1) These Regulations may be cited as the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2014 and come into force on 1st May 2014.
(2) They have effect in relation to qualifying oil or qualifying bioblend used in a generating station or combined heat and power station on or after that date.

## 2 Amendments to the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005

Amend the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 as follows.

## 3 Amendments to the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005

In regulation 2 (interpretation), in the definitions of “qualifying oil” and “relevant duty” after “13ZA” insert “, 13AA”.

## 4 Amendments to the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005

For Schedule 2 (carbon price support rates) substitute the following Schedule—
“SCHEDULE 2
CARBON PRICE SUPPORT RATES
Regulations 6 and 10(4)
Fuel
1st April 2014 to 31st March 2015 (but for kerosene 1st May 2014 to 31st March 2015)
1st April 2015 to 31st March 2016
On and after 1st April 2016
Qualifying oil on which a rebate has been allowed under section 11(1)(a), 13ZA or 14(1) of the Hydrocarbon Oil Duties Act 1979 (HODA) (fuel oil, certain heavy oil used for heating etc. and light oil for use as furnace fuel)
£0.03011 per litre
£0.05730 per litre
£0.05711 per litre
Qualifying oil on which a rebate has been allowed under section 11(1)(b) (gas oil) or 13AA (kerosene) of HODA and qualifying bioblend
£0.02642 per litre
£0.04990 per litre
£0.04916 per litre
”

## Signature

Jennie Granger
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
18th March 2014

## 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) which introduced a relief from excise duty for rebated oils used to produce electricity.
From 1st April 2013 such relief has to be reduced by the carbon price support (CPS) rates of fuel duty. These Regulations re-affirm the CPS rates for the period 1st April 2014 to 31st March 2016 and set the rates on and after 1st April 2016. They also apply the rates to kerosene used to produce electricity on or after 1st May 2014.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2014/713 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-reliefs-for-electricity-generation-amendments-for-carbon-price-support-regulations-2014
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.