# The Hydrocarbon Oil (Marking) Regulations 2002, Regulation 4: Marking required for rebate

Extent: E+W+S+N.I.

Subject to Part III (exceptions to marking requirements), no rebate of duty shall be allowed—
(a) on the delivery for home use of—
(i) gas oil under section 11(1)(b) of the Act;
(ii) kerosene under section 11(1)(c) or 13AA(1) of the Act; or
(iii) light oil under section 14(1) of the Act; or
(b) for biodiesel under section 14A of the Act, at the biodiesel excise duty point,
unless there is added to the oil or biodiesel, in accordance with these Regulations, the markers and, except in the case of kerosene, the colouring substance, prescribed by regulation 3.

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Source: https://www.legislation.gov.uk/uksi/2002/1773/regulation/4 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-marking-regulations-2002/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.