# The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995, Article 5: Rates of duty for additives or extenders


(1) Paragraphs (2) to (4) below apply where, within the meaning of section 6A of the Act, a liquid as an additive or extender is set aside for a chargeable use with the consequence that a duty of excise is charged by virtue of that section, and paragraph (5) applies where, within the meaning of that section, a liquid as an additive or extender is put to a chargeable use, not already having been charged under that section with a duty of excise, with the consequence that a duty of excise is charged on that use under that section.
(2) Where a liquid is entered in the record as being suitable only as an additive or extender in fuel for one of categories of engine described in subparagraphs (a) to (c) of paragraph (2) of article 4 above, the rate of duty shall be that which is specified in the subparagraph describing that category.
(3) Subject to paragraph (6) below, where a liquid is entered in the record as a multi-fuel additive or extender, the rate of duty shall be that which is specified by section 6(1) of the Act for light oil less any rebate specified by section 13A of the Act for unleaded petrol.
(4) Where a liquid is not entered in the record under paragraph (2) and paragraph (3) above, the rate of duty shall be the rate specified by section 6(1) of the Act for light oil.
(5) Where a liquid is used as an additive or extender in fuel used in: —
(a) one of the categories of engine described in subparagraphs (a) to (c) of paragraph (2) of article 4 above, the rate of duty shall be that specified in the subparagraph describing that engine; or
(b) in an engine described in paragraph (4) of article 4 above, the rate of duty shall be that specified by that paragraph.
(6) For the purposes of paragraph (3) above a liquid only constitutes a multi-purpose additive or extender if, at the time it is set aside, within the meaning of section 6A of the Act, as a multi-purpose additive or extender, the liquid has been designated, made and prepared as being for acceptable use as an additive or extender in both heavy oil and light oil fuels for an engine.

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Source: https://www.legislation.gov.uk/uksi/1995/2716/article/5 (the official version)
Page: https://openlegislation.uk/other-fuel-substitutes-rates-of-excise-duty-etc-order-1995/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.