UK Act of Parliament
1979
United Kingdom
Hydrocarbon Oil Duties Act 1979
An Act to consolidate the enactments relating to the excise duties on hydrocarbon oil, petrol substitutes, power methylated spirits and road fuel gas.
At a glance
Enforced by
What's here
2 practical guides
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
2 guidesWhat this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 108 other Schedules — structural / supplementary
(1) A vehicle is an excepted vehicle while—
(1) A digging machine is an excepted vehicle.
(1) A works truck is an excepted vehicle.
(1) A vehicle is an excepted vehicle if it is—...
A road roller is an excepted vehicle.
(1) A road surfacing vehicle is an excepted vehicle.
(1) A tar sprayer is an excepted vehicle.
In this Schedule “ public road ” means a road...
(1) A vehicle is an excepted vehicle if it is—...
(1) A vehicle is an excepted vehicle if it is...
(1) An agricultural material handler is an excepted vehicle.
(1) An agricultural engine is an excepted vehicle.
(1) An agricultural processing vehicle is an excepted vehicle.
(1) A vehicle is an excepted vehicle if—
A mowing machine is an excepted vehicle.
A vehicle is an excepted vehicle when it is—
A vehicle is an excepted vehicle if it is constructed...
(1) A mobile crane is an excepted vehicle.
(1) A mobile pumping vehicle is an excepted vehicle.
Any vehicle, vessel, machine or appliance of one of the...
(1) An agricultural vehicle at a time when it is...
(1) A special vehicle at a time when it is...
(1) An unlicensed vehicle at a time when it is...
Any vehicle designed to be operated on a railway within...
(1) Any vessel other than a vessel ... that is...
A machine designed only for mowing grass at a time...
(1) A machine or appliance that is not a vehicle...
(1) In this Schedule— “ caravan ” has the meaning...
In section 17 of this Act “horticultural produce” means—
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Mixing of rebated oil
Schedule 2A para.7B
Mixing of rebated oil
Mixing of rebated oil
Prohibiting the production of hydrocarbon oil or any description of...
Relieving from the excise duty chargeable on hydrocarbon oil produced...
. . . . . . . . . ....
Conferring power to require information relating to the supply or...
Requiring producers and users of and dealers in aviation gasoline...
Generally for securing and collecting the excise duty chargeable on...
Prohibiting the production of petrol substitutes, and dealing in petrol...
Specifying the circumstances in which any such licence may be...
Regulating the production, dealing in, storage and warehousing of petrol...
Relieving from the excise duty petrol substitutes intended for exportation...
Generally for securing and collecting the excise duty. In this...
Prohibiting the production of gas, and dealing in gas on...
Specifying the circumstances in which any such licence may be...
Regulating the production, dealing in, storage and warehousing of gas...
Specifying the circumstances in which any such licence may be...
Requiring containers for gas to be marked in the manner...
Conferring power to require information relating to the supply or...
Requiring a person owning or possessing a road vehicle which...
Requiring the production of books or documents relating to the...
Authorising the entry and inspection of premises (other than private...
Generally for securing and collecting the excise duty. In this...
Regulating the production, storage and warehousing of hydrocarbon oil or...
Prohibiting the refining of hydrocarbon oil elsewhere than in a...
Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than...
Regulating the use and storage of hydrocarbon oil in a...
Regulating or prohibiting the removal to a refinery of hydrocarbon...
Regulating the removal of imported hydrocarbon oil to a refinery...
Making provision for securing payment of the excise duty on...
Regulating the approval of persons for purposes of section 9(1)...
Prohibiting the addition to oil of any substance, not being...
Regulating the storage or movement of prescribed markers.
Requiring any person who adds a prescribed marker to any...
Requiring, in such circumstances or subject to such exceptions as...
Requiring any person who supplies oil in which a prescribed...
Prohibiting the sale of any oil the colour of which...
Prohibiting the importation of oil in which any prescribed marker,...
Regulating the storage or movement of oil.
Restricting the supplying of oil in respect of which rebate...
Prohibiting the use of aviation gasoline otherwise than as a...
Prohibiting the taking of aviation gasoline into fuel tanks for...
Requiring a person owning or possessing a vehicle, vessel, machine...
Enabling permission under section 9(1) of this Act to be...
Requiring the production of books or documents relating to the...
(1) Authorising the entry and inspection of premises (including places...
In this Schedule— “oil” means hydrocarbon oil; “prescribed” means prescribed...
Requiring claims or applications for repayment under section 9(4), 17,...
Imposing restrictions on the mixing with other oil of any...
Requiring as a condition of allowing rebate on, or delivery...
Prescribing the substances which are to be used as markers....
Providing that the presence of a marker shall be disregarded...
Prohibiting the addition to any oil of any prescribed marker...
Prohibiting the removal from any oil of any prescribed marker...
The person taking a sample— (a) if he takes it...
(1) The result of an analysis of a sample shall...
(1) Subject to sub-paragraph (2) below, in any such proceedings...
(1) Any notice required or authorised to be given under...
In this Schedule “authorised analyst” means— (a) the Government Chemist...
References in this Schedule to the taking of a sample...
This Schedule shall have effect in its application to a...
In section 92(2) of the Finance Act 1965 and section...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . ....
In Article 3 of the Excise Duties (Gas as Road...
. . . . . . . . . ....
Browse 70 other sections — procedural / definitional / commencement
Hydrocarbon oil.
Provisions supplementing s. 1.
Power to amend definitions.
Biodiesel
Bioethanol
Aqua methanol
Hydrocarbon oil as ingredient of imported goods.
The dutiable commodities
Road fuel gas.
Excise duty on hydrocarbon oil.
Fuel substitutes.
Excise duty on biodiesel
Excise duty on blends of biodiesel and heavy oils
Application to biodiesel and bioblend of provisions relating to hydrocarbon oil
Excise duty on bioethanol
Excise duty on blends of bioethanol and hydrocarbon oil
Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil
Excise duty on aqua methanol
Application to aqua methanol of provisions relating to hydrocarbon oil
Charging provisions
Excise duty on road fuel gas.
Oil delivered for home use for certain industrial purposes.
Restrictions on the use of duty-free oil.
Rebate on heavy oil.
Rebate not allowed on fuel other than for excepted machines.
Penalties for contravention of section 12.
Rebate on unleaded petrol
Restrictions on use of rebated kerosene.
Penalties for contravention of section 13AA.
Use of rebated kerosene for private pleasure-flying
Penalties for contravention of section 13AC
Rebate on certain heavy oil used for heating etc
Restrictions on supply of certain heavy oil for heating etc
Rebate on light oil for use as furnace fuel.
Rebate on biodiesel used as fuel for excepted machines
Rebate on bioblend used as fuel for excepted machines.
Restrictions on use of rebated biodiesel and bioblend
Penalties for misuse of rebated biodiesel or bioblend
Rebated heavy oil and bioblend: private pleasure craft
Penalties for contravention of section 14E
Drawback of duty on exportation
Drawback
Heavy oil used by horticultural producers.
Biodiesel used otherwise than as road fuel
Miscellaneous reliefs
Fuel used in lifeboats, etc.
Fuel for producing energy for refineries etc.
Contaminated or accidentally mixed oil.
Mixing: adjustment of duty.
Power to allow reliefs.
Mixing of rebated oil.
Mixing of rebated oil: supplementary.
Prohibition on mixing of aqua methanol
Mixing of aqua methanol in contravention of prohibition: adjustment of duty
Power to allow reliefs for fuel testing
Determination by Commissioners of composition of substance
Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas.
Prohibition on use of fuel substitutes on which duty has not been paid
Prohibition on use etc. of road fuel gas on which duty has not been paid.
Regulation of traders in controlled oil
Power to provide for exceptions to section 23A
Warehousing
Control of use of duty-free and rebated oil.
Penalties for misuse of marked oil.
Registered excise dealers and shippers regulations: special provision for traders in controlled oil
Regulations.
Directions.
Interpretation.
Consequential amendments, repeals, savings and transitional provisions.
Citation and commencement.
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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