UK Act of Parliament 1979 c. 5 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.

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
Amended (in force with amendments)
Penalty ceiling
Regulated 1 of 11 obligations carry a criminal penalty. 10 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person7 Manufacturer1

Plus 3 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Manufacturer — also bound by 502 other Acts

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.006 Excise duty on blends of bioethanol and hydrocarbon oil Regulated
  • Pay excise duty on imported or home-produced bioethanol blendsAny Person
s.014 Rebated heavy oil and bioblend: private pleasure craft Regulated
  • Do not use rebated heavy oil or bioblend in private pleasure craftAny Person
69 other provisions — procedural and definitional
s.001 Hydrocarbon oil. (opens in a new tab)
s.002 Provisions supplementing s. 1. (opens in a new tab)
s.002 Power to amend definitions.
s.002 Biodiesel
s.002 Bioethanol
s.002 Aqua methanol
s.003 Hydrocarbon oil as ingredient of imported goods. (opens in a new tab)
s.004 The dutiable commodities (opens in a new tab)
s.005 Road fuel gas. (opens in a new tab)
s.006 Excise duty on hydrocarbon oil. (opens in a new tab)
s.006 Fuel substitutes.
s.006 Excise duty on biodiesel
s.006 Excise duty on blends of biodiesel and heavy oils
s.006 Application to biodiesel and bioblend of provisions relating to hydrocarbon oil
s.006 Excise duty on bioethanol
s.006 Application to bioethanol and bioethanol blend of provisions relating to hydrocarbon oil
s.006 Excise duty on aqua methanol
s.006 Application to aqua methanol of provisions relating to hydrocarbon oil
s.007 Charging provisions (opens in a new tab)
s.008 Excise duty on road fuel gas. (opens in a new tab)
s.009 Oil delivered for home use for certain industrial purposes. (opens in a new tab)
s.010 Restrictions on the use of duty-free oil. (opens in a new tab)
s.011 Rebate on heavy oil. (opens in a new tab)
s.012 Rebate not allowed on fuel other than for excepted machines. (opens in a new tab)
s.013 Penalties for contravention of section 12. (opens in a new tab)
s.013 Rebate on unleaded petrol
s.013 Restrictions on use of rebated kerosene.
s.013 Penalties for contravention of section 13AA.
s.013 Use of rebated kerosene for private pleasure-flying
s.013 Penalties for contravention of section 13AC
s.013 Rebate on certain heavy oil used for heating etc
s.013 Restrictions on supply of certain heavy oil for heating etc
s.014 Rebate on light oil for use as furnace fuel. (opens in a new tab)
s.014 Rebate on biodiesel used as fuel for excepted machines
s.014 Rebate on bioblend used as fuel for excepted machines.
s.014 Restrictions on use of rebated biodiesel and bioblend
s.014 Penalties for misuse of rebated biodiesel or bioblend
s.014 Penalties for contravention of section 14E
s.015 Drawback of duty on exportation (opens in a new tab)
s.016 Drawback (opens in a new tab)
s.017 Heavy oil used by horticultural producers. (opens in a new tab)
s.017 Biodiesel used otherwise than as road fuel
s.018 Miscellaneous reliefs (opens in a new tab)
s.019 Fuel used in lifeboats, etc. (opens in a new tab)
s.019 Fuel for producing energy for refineries etc.
s.020 Contaminated or accidentally mixed oil. (opens in a new tab)
s.020 Mixing: adjustment of duty.
s.020 Power to allow reliefs.
s.020 Mixing of rebated oil.
s.020 Mixing of rebated oil: supplementary.
s.020 Prohibition on mixing of aqua methanol
s.020 Mixing of aqua methanol in contravention of prohibition: adjustment of duty
s.020 Power to allow reliefs for fuel testing
s.020 Determination by Commissioners of composition of substance
s.021 Regulations with respect to hydrobarbon oil, petrol substitutes and road fuel gas. (opens in a new tab)
s.022 Prohibition on use of fuel substitutes on which duty has not been paid (opens in a new tab)
s.023 Prohibition on use etc. of road fuel gas on which duty has not been paid. (opens in a new tab)
s.023 Regulation of traders in controlled oil
s.023 Power to provide for exceptions to section 23A
s.023 Warehousing
s.024 Control of use of duty-free and rebated oil. (opens in a new tab)
s.024 Penalties for misuse of marked oil.
s.024 Registered excise dealers and shippers regulations: special provision for traders in controlled oil
s.025 Regulations. (opens in a new tab)
s.026 Directions. (opens in a new tab)
s.027 Interpretation. (opens in a new tab)
s.028 Consequential amendments, repeals, savings and transitional provisions. (opens in a new tab)
s.029 Citation and commencement. (opens in a new tab)
s.para.110 Part 2B Biodiesel
Schedules

Schedules

9 of 108 shown
s.sch003 Relieving from the excise duty chargeable on hydrocarbon oil produced... Regulated
Other duties (1) — Crown / regulator
  • HMRC must relieve UK-produced hydrocarbon oil intended for export from dutyCrown / Minister / Government department
s.sch003 Requiring producers and users of and dealers in aviation gasoline... Regulated
  • Keep aviation gasoline records and produce them to HMRC on requestManufacturer
s.sch003 Prohibiting the production of petrol substitutes, and dealing in petrol... Regulated
  • Produce or deal in petrol substitutes without a licenceAny Person
s.sch003 Making provision for securing payment of the excise duty on... Regulated
Other duties (1) — Crown / regulator
  • HMRC must secure payment of excise duty on imported hydrocarbon oil received into a refineryStatutory regulator
s.sch004 Requiring any person who adds a prescribed marker to any... Regulated
  • Keep records of prescribed marker use and produce on requestAny Person
s.sch004 Requiring any person who supplies oil in which a prescribed... Regulated
  • Provide marked oil notice stating it is not road fuelAny Person
s.sch004 Requiring a person owning or possessing a vehicle, vessel, machine... Regulated
  • Keep records of heavy oil fuel use and supplyAny Person
s.sch004 Prohibiting the addition to any oil of any prescribed marker... Regulated
  • Do not add prescribed markers or colouring substances to oilAny Person
s.sch005 The person taking a sample— (a) if he takes it... Regulated
Other duties (1) — Crown / regulator
  • HMRC must take fuel samples in the presence of the owner or occupierCrown / Minister / Government department
99 other schedules
s.sch001 (1) A vehicle is an excepted vehicle while—
s.sch001 (1) A digging machine is an excepted vehicle.
s.sch001 (1) A works truck is an excepted vehicle.
s.sch001 (1) A vehicle is an excepted vehicle if it is—...
s.sch001 A road roller is an excepted vehicle.
s.sch001 (1) A road surfacing vehicle is an excepted vehicle.
s.sch001 (1) A tar sprayer is an excepted vehicle.
s.sch001 In this Schedule “ public road ” means a road...
s.sch001 (1) A vehicle is an excepted vehicle if it is—...
s.sch001 (1) A vehicle is an excepted vehicle if it is...
s.sch001 (1) An agricultural material handler is an excepted vehicle.
s.sch001 (1) An agricultural engine is an excepted vehicle.
s.sch001 (1) An agricultural processing vehicle is an excepted vehicle.
s.sch001 (1) A vehicle is an excepted vehicle if—
s.sch001 A mowing machine is an excepted vehicle.
s.sch001 A vehicle is an excepted vehicle when it is—
s.sch001 A vehicle is an excepted vehicle if it is constructed...
s.sch001 (1) A mobile crane is an excepted vehicle.
s.sch001 (1) A mobile pumping vehicle is an excepted vehicle.
s.sch001a Any vehicle, vessel, machine or appliance of one of the...
s.sch001a (1) An agricultural vehicle at a time when it is...
s.sch001a (1) A special vehicle at a time when it is...
s.sch001a (1) An unlicensed vehicle at a time when it is...
s.sch001a Any vehicle designed to be operated on a railway within...
s.sch001a (1) Any vessel other than a vessel ... that is...
s.sch001a A machine designed only for mowing grass at a time...
s.sch001a (1) A machine or appliance that is not a vehicle...
s.sch001a (1) In this Schedule— “ caravan ” has the meaning...
s.sch002 In section 17 of this Act “horticultural produce” means—
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch002a Schedule 2A para.7B
s.sch002a Mixing of rebated oil
s.sch002a Mixing of rebated oil
s.sch003 Prohibiting the production of hydrocarbon oil or any description of...
s.sch003 . . . . . . . . . ....
s.sch003 Conferring power to require information relating to the supply or...
s.sch003 Generally for securing and collecting the excise duty chargeable on...
s.sch003 Specifying the circumstances in which any such licence may be...
s.sch003 Regulating the production, dealing in, storage and warehousing of petrol...
s.sch003 Relieving from the excise duty petrol substitutes intended for exportation...
s.sch003 Generally for securing and collecting the excise duty. In this...
s.sch003 Prohibiting the production of gas, and dealing in gas on...
s.sch003 Specifying the circumstances in which any such licence may be...
s.sch003 Regulating the production, dealing in, storage and warehousing of gas...
s.sch003 Specifying the circumstances in which any such licence may be...
s.sch003 Requiring containers for gas to be marked in the manner...
s.sch003 Conferring power to require information relating to the supply or...
s.sch003 Requiring a person owning or possessing a road vehicle which...
s.sch003 Requiring the production of books or documents relating to the...
s.sch003 Authorising the entry and inspection of premises (other than private...
s.sch003 Generally for securing and collecting the excise duty. In this...
s.sch003 Regulating the production, storage and warehousing of hydrocarbon oil or...
s.sch003 Prohibiting the refining of hydrocarbon oil elsewhere than in a...
s.sch003 Prohibiting the incorporation of gas in hydrocarbon oil elsewhere than...
s.sch003 Regulating the use and storage of hydrocarbon oil in a...
s.sch003 Regulating or prohibiting the removal to a refinery of hydrocarbon...
s.sch003 Regulating the removal of imported hydrocarbon oil to a refinery...
s.sch004 Regulating the approval of persons for purposes of section 9(1)...
s.sch004 Prohibiting the addition to oil of any substance, not being...
s.sch004 Regulating the storage or movement of prescribed markers.
s.sch004 Requiring, in such circumstances or subject to such exceptions as...
s.sch004 Prohibiting the sale of any oil the colour of which...
s.sch004 Prohibiting the importation of oil in which any prescribed marker,...
s.sch004 Regulating the storage or movement of oil.
s.sch004 Restricting the supplying of oil in respect of which rebate...
s.sch004 Prohibiting the use of aviation gasoline otherwise than as a...
s.sch004 Prohibiting the taking of aviation gasoline into fuel tanks for...
s.sch004 Enabling permission under section 9(1) of this Act to be...
s.sch004 Requiring the production of books or documents relating to the...
s.sch004 (1) Authorising the entry and inspection of premises (including places...
s.sch004 In this Schedule— “oil” means hydrocarbon oil; “prescribed” means prescribed...
s.sch004 Requiring claims or applications for repayment under section 9(4), 17,...
s.sch004 Imposing restrictions on the mixing with other oil of any...
s.sch004 Requiring as a condition of allowing rebate on, or delivery...
s.sch004 Prescribing the substances which are to be used as markers....
s.sch004 Providing that the presence of a marker shall be disregarded...
s.sch004 Prohibiting the removal from any oil of any prescribed marker...
s.sch005 (1) The result of an analysis of a sample shall...
s.sch005 (1) Subject to sub-paragraph (2) below, in any such proceedings...
s.sch005 (1) Any notice required or authorised to be given under...
s.sch005 In this Schedule “authorised analyst” means— (a) the Government Chemist...
s.sch005 References in this Schedule to the taking of a sample...
s.sch005 This Schedule shall have effect in its application to a...
s.sch006 In section 92(2) of the Finance Act 1965 and section...
s.sch006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
s.sch006 . . . . . . . . . ....
s.sch006 In Article 3 of the Excise Duties (Gas as Road...
s.sch006 . . . . . . . . . ....

Help complying

Guvnor’s practical routes through this instrument.

2 more guides that reference this instrument
Coke and petroleum manufacturer: compliance checklist Meet motor fuel quality and hydrocarbon oil duty

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.