{
  "url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/note",
  "json_url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002/note.json",
  "legislation": "uksi/2002/1471",
  "legislation_title": "The Hydrocarbon Oil (Industrial Reliefs) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/hydrocarbon-oil-industrial-reliefs-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st July 2002 for the purposes of regulations 5 and 6 (applications for, and certificates of, approval) and on 1st September 2002 for all other purposes, replace regulations 37 to 42 of the Hydrocarbon Oil Regulations 1973 (S.I. 1973/1311) (“the Oil Regulations”).\nThese Regulations regulate how persons are to be approved for the purposes of sections 9 (oil for certain industrial processes) and 14 (rebate on light oil used as furnace fuel) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”) and impose certain requirements upon such persons.\nRegulation 3 defines certain terms used in the Regulations, such as “approved furnace operator”, “approved repayment user” and “approved tied oil trader”.\nRegulation 4 enables the Commissioners of Customs and Excise to approve persons for the purposes of section 9 or 14 of the Oil Act individually or by reference to a class, in relation to particular descriptions of oil or generally and subject to conditions. It also enables the Commissioners to revoke such approval and vary the conditions of approval for reasonable cause.\nRegulation 5 prescribes the method of application for individual approval.\nRegulation 6 requires the Commissioners to provide each individually approved person with a certificate containing details of their approval. It also provides for the return of the certificate to the Commissioners when an approval is cancelled.\nRegulation 7 imposes the restriction that tied oil may be supplied only to an approved tied oil trader. It also defines the term “tied oil”. This regulation also imposes the restriction that light oil in respect of which rebate has been allowed under section 14(1) of the Oil Act may be supplied only to an approved furnace operator.\nRegulation 8 enables the Commissioners to grant permission under section 9 of the Oil Act that oil be delivered to an approved tied oil trader without payment of duty subject to conditions, including that security be given.\nRegulation 9 requires claims by an approved repayment user for repayment of duty to be made within a prescribed time limit, prescribes the minimum and maximum period of claim and provides that such claim shall not lie where the amount to be paid is less than £250.\nRegulation 10 imposes the restriction that no drawback of duty is allowed where an approved repayment user can make a claim for repayment of duty on oil used in industrial processes.\nRegulation 11 omits regulations 37 to 42 of the Oil Regulations and makes consequential amendments to that instrument.\nA Regulatory Impact Assessment in respect of the changes made by regulations 4 to 8 of these Regulations was published in April 2002 as part of the publication Oils Fraud Strategy (summary of consultation responses and regulatory impact assessment). This publication is available from—\nHM Customs & Excise,\nTax Practice — Environmental Taxes,\nHydrocarbon Oils,\n3W Ralli Quays,\n3 Stanley Street,\nSalford\nM60 9LA.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1471/note",
    "retrieved_at": "2026-10-29T06:55:15.539166+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}