Regulation 12 Relief

United Kingdom

(1)

Subject to the provisions of this Part of these Regulations relief from duty at a rate equivalent to the appropriate rebate is allowed if—

(a)

hydrocarbon oil F1or bioblend is delivered for home use without there being allowed on that oil or bioblend at the time of that delivery a rebate of duty F2or, in relation to biodiesel, at the biodiesel excise duty point no rebate of duty was allowed,

(b)

a registered remote marker has marked that oil F3or, as the case may be, that F4biodiesel or bioblend with the prescribed markers and colouring substances in the prescribed manner and proportions, and

(c)

the registered remote marker who marked that oil F5or, as the case may be, that F6biodiesel or bioblend complied with any conditions or restrictions imposed on him—

(i)

by the Commissioners under section 100G(4) of the Management Act,

(ii)

by or under regulations 8(2) and (3), 9, and 10 above, and

(iii)

under regulation 8(4) above, insofar as the information relates to name, trading name or address of the registered remote marker.

(2)

The relief allowed by this regulation shall take the form of an allowance to be set-off against duty payable to the Commissioners by the owner; and that allowance must be set-off against any duty that he becomes liable to pay until it is fully utilised.

(3)

In this regulation—

“the prescribed manner and proportions” means the manner and proportions in which, in accordance with regulations made under section 24 of the Oil Act (control of use of duty-free and rebated oil F7or bioblend), the prescribed markers and colouring substances are required to be added to hydrocarbon oil or bioblend as a condition of allowing a rebate of duty on delivery for home use F8or to biodiesel as a condition of allowing a rebate of duty at the biodiesel excise duty point; and
“the prescribed markers and colouring substances” means the markers and colouring substances that are, in accordance with regulations made under section 24 of the Oil Act, required to be added to hydrocarbon oil as a condition of allowing a rebate of duty on delivery for home use or to biodiesel as a condition of allowing a rebate of duty at the biodiesel excise duty point.

Annotations

Textual amendments

F1: Words in reg. 12(1)(a) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(9)(a)
F2: Words in reg. 12(1)(a) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(9)(a)(i)
F3: Words in reg. 12(1)(b) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(9)(b)
F4: Words in reg. 12(1)(b) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(9)(a)(ii)
F5: Words in reg. 12(1)(c) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(9)(b)
F6: Words in reg. 12(1)(c) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(9)(a)(ii)
F7: Words in reg. 12(3) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 10(9)(c)
F8: Words in reg. 12(3) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2022 (S.I. 2022/238), regs. 1, 6(9)(b)