Legalize / United Kingdom / Public General Act

Hydrocarbon Oil Duties Act 1979

Type Public General Act

Publication 1979-02-22

Last updated 2024-02-22

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(2) Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.

(3) In this section “specified” means specified by regulations under this section.

(4) Regulations under this section may make different provision for different cases.

(5) Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restrictions on the use of duty-free oil.

Part 2BBiodiesel

Oil delivered for home use for certain industrial purposes.

Rebate on biodiesel used other than as fuel for road vehicles etc

Restrictions on supply of certain heavy oil for heating etc

Drawback of duty on exportation etc. of certain goods.

Rebate on biodiesel used other than as fuel for road vehicles etc

Regulation of traders in controlled oil

Citation and commencement.

Part 2BBiodiesel

Mixing biodiesel with rebated heavy oil

Agricultural material handlers

3A

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Agricultural processing vehicles

4A

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Mobile pumping vehicles

9A

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Rebate on bioblend used as fuel for excepted machines.

Restrictions on the use of duty-free oil.

Penalties for misuse of rebated heavy oil.

Penalties for misuse of kerosene.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulation of traders in controlled oil

Citation and commencement.

Part 2BBiodiesel

Mixing biodiesel with rebated heavy oil

20AC

(1) The Commissioners may, for any prescribed purpose, determine in such way as they consider appropriate the proportion of any substance that is biodiesel or bioethanol.

(2) In subsection (1) “prescribed purpose” means a purpose, prescribed by regulations made by the Commissioners, that relates to any duty under this Act.

14A

(1) This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—

(a) used as fuel other than for an excepted machine, ...

(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) used as an additive or extender in any substance other than a substance used as fuel for an excepted machine.

(2) A rebate of duty is to be allowed on the biodiesel at a rate of £0.1114 a litre less than the rate of duty under section 6AA.

(3) In this section “the excise duty point” has the same meaning as in section 1 of the Finance (No.2) Act 1992.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14B

(1) This section applies if, on the delivery for home use of bioblend on which duty under section 6AB is charged—

(a) it is intended that the bioblend will not be—

(i) used as fuel other than for an excepted machine,

(ia) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) used as an additive or extender in any substance other than a substance used as fuel for an excepted machine, and

(b) if the heavy oil used to produce the bioblend was kerosene, it is intended that the bioblend will not be—

(i) used as mentioned in section 13AA(1), or

(ii) used as an additive or extender in any substance so used.

(2) A rebate of duty is to be allowed on the bioblend.

(3) The rate per litre of the rebate is the sum of—

(a) HO% of the relevant hydrocarbon rebate rate, and

(b) BD% of the relevant biodiesel rebate rate.

(4) “The relevant hydrocarbon rebate rate” is the rate specified in section 11(1) for the kind of heavy oil used to produce the bioblend.

(5) “The relevant biodiesel rebate rate” is—

(a) if the heavy oil used to produce the bioblend was kerosene, the rate of duty under section 6AA, and

(b) otherwise, the rate of the rebate under section 14A.

(6) In subsection (3)—

“HO%” means the percentage of the bioblend that is heavy oil, and

“BD%” means the percentage of the bioblend that is biodiesel,

where the percentages are by volume to the nearest 0.001%.

14C

(1) Rebated biodiesel or bioblend must not be—

(a) used as fuel other than for an excepted machine,

(b) used as an additive or extender in any substance other than a substance used as fuel for an excepted machine, ... or

(c) taken into the fuel supply of any engine that is not the engine of an excepted machine as fuel or as an additive or extender in any substance used as fuel, or

(d) (in the case of rebated biodiesel) used as fuel for propelling private pleasure craft or as an additive or extender in any substance so used.

(2) Rebated bioblend that was produced by mixing kerosene and biodiesel must not be—

(a) used as mentioned in section 13AA(1),

(b) used as an additive or extender in any substance so used, or

(3) Subsections (1) and (2) do not apply to a quantity of biodiesel or bioblend if the amount specified in subsection (4) has been paid to the Commissioners, in accordance with regulations, in respect of it.

(4) The amount is—

$$Q×R$where—Q is the quantity (in litres) of the biodiesel or bioblend, andR is the rate of the rebate under section 14A or 14B at the time of payment.$

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) In subsection (3) “regulations” means regulations under section 24(1) made for the purposes of this section.

14D

(1) If biodiesel or bioblend is used or taken into a fuel supply in contravention of section 14C(1) or (2), the Commissioners may assess the amount specified in section 14C(4) as being excise duty due from any person who—

(a) used the biodiesel or bioblend, or

(b) was liable for it being taken into the fuel supply,

and may notify the person or the person's representative accordingly.

(2) Conduct within any of the following paragraphs attracts a penalty under section 9 of the Finance Act 1994 (civil penalties)—

(a) using biodiesel or bioblend in contravention of section 14C(1) or (2),

(b) becoming liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and

(c) supplying biodiesel or bioblend, having reason to believe that it will be put to a particular use that is a prohibited use.

(3) A person commits an offence if—

(a) the person intentionally uses biodiesel or bioblend in contravention of section 14C(1) or (2),

(b) the person is liable for biodiesel or bioblend being taken into a fuel supply in contravention of section 14C(1) or (2), and knows that the taking in is in contravention of that provision, or

(c) the person supplies biodiesel or bioblend, intending that it will be put to a particular use that is a prohibited use.

(4) “Prohibited use” means a use that would contravene section 14C(1) or (2) if no payment under section 14C(3) were made in respect of the biodiesel or bioblend.

(5) A person guilty of an offence under this section is liable—

(a) on summary conviction, to—

(i) a fine not exceeding £20,000 or (if it is greater) 3 times the value of the biodiesel or bioblend in question, or

(ii) imprisonment for a term not exceeding 12 months,

or both, and

(b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 14 years or both.

(6) Subsection (5)(a)(ii) has effect as if the reference there to 12 months were to 6 months—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in this section as it extends to Northern Ireland.

(7) In this section as it extends to England and Wales, subsection (5)(a)(ii) has effect as if the reference there to 12 months were to the general limit in a magistrates’ court (or, in relation to offences committed before 2 May 2022, to 6 months).

Road surfacing vehicles

13A

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Tar Sprayers

13B

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13ZA

(1) This section applies if, on the delivery of heavy oil (other than kerosene) upon which rebate at the rate mentioned in section 11(1)(c) would otherwise be allowed, it is intended to use the heavy oil—

(a) for heating, or

(b) as fuel for an engine.

(2) Rebate is to be allowed on the heavy oil at the rate mentioned in section 11(1)(a) (rather than at the rate mentioned in section 11(1)(c)).

(3) Nothing in this section applies in relation to heavy oil to which section 12(1) applies.

13ZB

(1) If a person supplies relevant heavy oil, having reason to believe that it will be put to a particular use that is a prohibited use—

(a) the Commissioners may assess the amount specified in subsection (3) as being excise duty due from the person (and may notify the person or the person's representative accordingly), and

(b) the supply of the heavy oil is conduct that attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(2) Subsection (1) does not apply in relation to a quantity of relevant heavy oil if (before the time of supply) the amount specified in subsection (3) has been paid to the Commissioners, in accordance with regulations, in respect of it.

(3) The amount is—

$$Q×RRFO$where—Q is the quantity (in litres) of the relevant heavy oil, andRRFO is the rate for rebated fuel oil at the time of payment.$

(4) For the purposes of subsection (3) the rate for rebated fuel oil at any time is—

(a) the rate of duty under section 6(1A)(c) at that time, minus

(b) the rate of rebate allowable under section 11(1)(a) at that time.

(5) In this section—

“prohibited use” means—use for heating, oruse as fuel for an engine (except where such use would amount to use as fuel other than for an excepted machine),

“regulations” means regulations under section 24(1) made for the purposes of this section, and

“relevant heavy oil” means heavy oil, other than kerosene, upon which rebate at the rate mentioned in section 11(1)(c) has been allowed.

(6) Nothing in this section applies to a person who supplies relevant heavy oil for re-processing.

13AC

(1) This section applies in respect of kerosene upon which a rebate under section 11(1)(c) has been allowed.

(2) The kerosene must not be used as fuel for private pleasure-flying.

(3) If, on the supply of a quantity of the kerosene to a person, the person makes a relevant declaration to the supplier—

(a) subsection (2) does not apply in relation to that kerosene, and

(b) the person must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.

(4) The amount is—

$$Q×R$where—Q is the quantity (in litres) of the kerosene, andR is the rate of the rebate under section 11(1)(c) at the time of the declaration.$

(5) The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.

(6) Regulations may provide, in cases where kerosene to which subsection (2) applies and other kerosene is taken into an aircraft as fuel, for the order in which the different kinds of kerosene are to be treated (for the purposes of this section and section 13AD) as used.

(6A) In this section “private pleasure-flying” means the use of an aircraft otherwise than for commercial purposes by—

(a) the owner of the aircraft, or

(b) any other person entitled to use it.

(6B) For the purposes of subsection (6A), the cases in which an aircraft is to be regarded as used for commercial purposes include any case where—

(a) consideration is provided by any person for the use of the aircraft (whether for the carriage of passengers or goods or for the supply of services or otherwise), or

(b) the aircraft is used for the purposes of any public authority.

(6C) Regulations may provide for other cases in which use of an aircraft is treated as being, or not being, private pleasure-flying for the purposes of this section.

(7) In this section—

“regulations” means regulations under section 24(1) made for the purposes of this section, and

“relevant declaration”, in relation to a quantity of kerosene, means a declaration, made in the way and form specified by or under regulations, that the kerosene is to be used for private pleasure-flying.

13AD

(1) This section applies if a person—

(a) uses a quantity of kerosene in contravention of section 13AC(2), or

(b) fails to comply with section 13AC(3)(b).

(2) The Commissioners may assess the amount specified in section 13AC(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.

(3) The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(4) For the purposes of that section, if this section applies by virtue of subsection (1)(b)—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 13AC(4) to the time of the declaration is to be read as the time of use.

14E

(1) This section applies in respect of rebated heavy oil or bioblend.

(2) The heavy oil or bioblend must not be used as fuel for propelling private pleasure craft.

(3) If, on the supply by a person (“the supplier”) of a quantity of the heavy oil or bioblend to another person, the other person makes a relevant declaration to the supplier—

(a) subsection (2) does not apply in relation to that heavy oil or bioblend, and

(b) the supplier must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.

(4) The amount is—

$$Q×R$where—Q is the quantity (in litres) of the heavy oil or bioblend, andR is the rate of the relevant rebate at the time of supply.$

(5) The “relevant rebate” is—

(a) in the case of heavy oil upon which rebate was allowed under section 13ZA or 13AA(1), the rebate under that provision,

(b) in the case of heavy oil to which paragraph (a) does not apply, the rebate under section 11 for that kind of heavy oil, and

(6) The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.

(7) Regulations may provide, in cases where heavy oil or bioblend to which subsection (2) applies and other heavy oil or bioblend is taken into a craft as fuel, for the order in which the different substances are to be treated (for the purposes of this section and section 14F) as used.

(7A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7B) In this section “private pleasure craft” means any aircraft or vessel used otherwise than for commercial purposes by—

(a) the owner of the aircraft or vessel, or

(b) any other person entitled to use it.

(7C) For the purposes of subsection (7B), the cases in which an aircraft or vessel is to be regarded as used for commercial purposes include any case where—

(a) consideration is provided by any person for the use of the aircraft or vessel (whether for the carriage of passengers or goods or for the supply of services or otherwise), or

(b) the aircraft or vessel is used for the purposes of any public authority.

(7D) Regulations may provide for other cases in which any aircraft or vessel is treated as being, or not being, a private pleasure craft for the purposes of this section.

(8) In this section—

“regulations” means regulations under section 24(1) made for the purposes of this section, and

“relevant declaration”, in relation to a quantity of heavy oil or bioblend, means a declaration, made in the way and form specified by or under regulations, that the heavy oil or bioblend is to be used as fuel for propelling private pleasure craft.

14F

(1) This section applies if a person—

(a) uses a quantity of rebated heavy oil or bioblend in contravention of section 14E(2), or

(b) fails to comply with section 14E(3)(b).

(2) The Commissioners may assess the amount specified in section 14E(4) as being excise duty due from the person, and may notify the person or the person's representative accordingly.

(3) The use or failure attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

(4) For the purposes of that section, if this section applies by virtue of subsection (1)(b)—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) If this section applies by virtue of subsection (1)(a), for the purpose of subsection (2) the reference in section 14E(4) to the time of supply is to be read as the time of use.

(6) Rebated heavy oil or bioblend is liable to forfeiture if—

(a) it is in the fuel supply of an engine provided for propelling a vessel that is being used as a private pleasure craft, and

(b) its use would be in contravention of section 14E(2).

Prohibition on use etc. of road fuel gas on which duty has not been paid.

Part 2BBiodiesel

Prohibition on use etc. of road fuel gas on which duty has not been paid.

Part 2BBiodiesel

Excise duty on blends of bioethanol and hydrocarbon oil

2AC

In this Act “aqua methanol” means a liquid fuel which meets each of the following conditions—

(a) the amount of water it contains is not less than 4.7 per cent and not more than 5.3 per cent by volume,

(b) the amount of methanol it contains is not less than 96 per cent by volume of the remainder of the substance, and

(c) at a temperature of 15°C and under a pressure of 1013.25 millibars, it has a density of not less than 0.81 g/ml and not more than 0.82 g/ml.

6AG

(1) A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of aqua methanol.

(2) In subsection (1) “chargeable use” means use—

(a) as fuel for any engine, motor or other machinery, or

(b) as an additive or extender in any substance so used.

(3) The rate of duty under this section is—

(a) in the case of a chargeable use within subsection (2)(a), £0.079 a litre;

(b) in the case of a chargeable use within subsection (2)(b), the rate prescribed by order made by the Treasury.

(4) In exercising their power under subsection (3)(b), the Treasury shall so far as practicable secure that aqua methanol set aside for use or used as an additive or extender in any substance is charged with duty at the same rate as the substance in which it is an additive or extender.

(5) The power of the Treasury to make an order under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

(6) An order under this section—

(a) may make different provision for different cases, and

(b) may prescribe the rate of duty under subsection (3)(b) by reference to the rate of duty under this Act in respect of any other substance.

6AH

(1) The Commissioners may by regulations provide for—

(a) references in this Act, or specified references in this Act, to hydrocarbon oil to be construed as including references to aqua methanol;

(b) references in this Act, or specified references in this Act, to duty on hydrocarbon oil to be construed as including references to duty under section 6AG above;

(c) aqua methanol to be treated for the purposes of such of the following provisions of this Act as may be specified as if it fell within a specified description of hydrocarbon oil.

(2) Where the effect of provision made under subsection (1) above is to extend any power to make regulations, provision made in exercise of the power as extended may be contained in the same statutory instrument as the provision extending the power.

(3) In this section “specified” means specified by regulations under this section.

(4) Regulations under this section may make different provision for different cases.

(5) Paragraph (b) of subsection (1) above shall not be taken as prejudicing the generality of paragraph (a) of that subsection.

20AAC

(1) Aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged must not be mixed with any relevant substance.

(2) In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.

(3) A person commits an offence under this subsection if—

(a) the person intentionally uses aqua methanol in contravention of subsection (1) above, or

(b) the person supplies aqua methanol, intending that it will be used in contravention of subsection (1) above.

(4) A person guilty of an offence under subsection (3) above shall be liable—

(a) on summary conviction in England and Wales—

(i) to imprisonment for a term not exceeding 12 months (or 6 months, if the offence was committed before 2 May 2022), or

(ii) to a fine not exceeding £20,000 or (if greater) 3 times the value of the aqua methanol in question,

or both;

(b) on summary conviction in Scotland—

(i) to imprisonment for a term not exceeding 12 months, or

(ii) to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,

or both;

(i) to imprisonment for a term not exceeding 6 months, or

(ii) to a fine not exceeding the statutory maximum or (if greater) 3 times the value of the aqua methanol in question,

or both;

(d) on conviction on indictment, to imprisonment for a term not exceeding 14 years or a fine, or both.

(5) Any aqua methanol, or any mixture containing aqua methanol, in respect of which an offence under subsection (3) above has been committed shall be liable to forfeiture.

20AAD

(1) A duty of excise shall be charged on a mixture which is produced by mixing aqua methanol on which duty under section 6AG(3)(a) of this Act has been charged with a relevant substance.

(2) In subsection (1) “relevant substance” means biodiesel, bioethanol, bioblend, bioethanol blend or hydrocarbon oil.

(3) The rate of duty on a mixture under subsection (1) shall be the rate of duty specified in section 6(1A)(c) (general rate for heavy oil).

(4) The person liable to pay duty charged under this section on production of a mixture is the person producing the mixture.

(5) Where it appears to the Commissioners—

(a) that a person (“P”) has produced a mixture on which duty is charged under this section, and

(b) that P is the person liable to pay the duty,

they may assess the amount of duty due from P to the best of their judgment and notify that amount to P or P's representative.

(6) An assessment under subsection (5) above shall be treated as if it were an assessment under section 12(1) of the Finance Act 1994.

(7) Where duty under a provision of this Act has been paid on an ingredient of a mixture, the duty charged under this section shall be reduced by the amount of any duty which the Commissioners are satisfied has been paid on the ingredient (but not to a negative amount).

(8) The Commissioners may exempt a person from liability to pay duty under this section in respect of production of a mixture of a kind described in subsection (1) if satisfied that—

(a) the liability was incurred accidentally, and

(b) in the circumstances the person should be exempted.

Part 2BBiodiesel

Regulation of traders in controlled oil

SCHEDULE 1A

1

Any vehicle, vessel, machine or appliance of one of the following descriptions is an “excepted machine” for the purposes of this Act.

Agricultural vehicle

2

(1) An agricultural vehicle at a time when it is used for—

(a) purposes relating to agriculture, horticulture, pisciculture or forestry,

(b) cutting verges bordering public roads,

(d) clearing or otherwise dealing with frost, ice, snow or flooding,

including when it is going to or from the place where it is to be or has been used for any of those purposes.

(2) An agricultural vehicle that is primarily kept for use within sub-paragraph (1) at a time when it is used for any other purpose on private land where it is ordinarily kept.

(3) An agricultural vehicle kept and used on a golf course or on land maintained by a community amateur sports club.

(4) An agricultural vehicle used in any other circumstances provided—

(a) it is not being used on a public road, and

(b) it uses fuel gas for fuel.

(5) In this paragraph, “an agricultural vehicle” means—

(a) a tractor;

(b) a vehicle designed and constructed primarily for use otherwise than on roads which—

(i) has a revenue weight not exceeding 1,000 kilograms, and

(ii) is designed and constructed to seat only the driver;

(c) any vehicle that is an exempt vehicle for the purposes of paragraph 20A of Schedule 2 to the Vehicle Excise and Registration Act 1994 (vehicles used between different parts of land);

(d) any other vehicle that is used for the conveyance of machinery that is built into or permanently attached to the vehicle, provided that the machinery is used in the processing or handling of agricultural, horticultural, piscicultural or forestry produce or materials.

Special vehicles

3

(1) A special vehicle at a time when it is used—

(a) for purposes relating to agriculture, horticulture, pisciculture or forestry, including when it is going to or from the place where it is to be or has been used for such purposes, ...

(b) on a golf course or on land maintained by a community amateur sports club , or

(c) to go to, or from, a golf course or land maintained by a community amateur sports club to be used, or after being used, on the golf course or land.

(2) A special vehicle used in any other circumstances provided it uses fuel gas for fuel.

(3) In this paragraph, a “special vehicle” is a vehicle of any weight but otherwise designed, constructed and used as mentioned in Part 4 of Schedule 1 to the Vehicle Excise and Registration Act 1994.

Unlicensed vehicles

4

(1) An unlicensed vehicle at a time when it is used—

(a) for purposes relating to agriculture, horticulture, pisciculture or forestry,

(b) on a golf course or on land maintained by a community amateur sports club, or

(2) An unlicensed vehicle used in any other circumstances provided it uses fuel gas for fuel.

(3) In this paragraph, “unlicensed vehicle” means a vehicle that is—

(a) unlicensed for the purposes of section 22(1D) of the Vehicle Excise and Registration Act 1994,

(b) kept by a person who has complied with such requirements relating to the vehicle as are prescribed for the time being in regulations under that section, and

Trains etc

5

Any vehicle designed to be operated on a railway within the meaning of section 67(1) of the Transport and Works Act 1992.

Vessels etc

6

(1) Any vessel other than a vessel ... that is a private pleasure craft.

(2) Any machine or appliance that is permanently on a vessel within sub-paragraph (1).

(3) Any machine or appliance that is permanently on a private pleasure craft ..., but that draws fuel from a supply other than the supply from which the engine provided for propelling the private pleasure craft draws fuel.

(4) A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.

Mowing machines

7

A machine designed only for mowing grass at a time when it is used on—

(a) land maintained for purposes relating to agriculture, horticulture, pisciculture or forestry;

(b) a golf course or on land maintained by a community amateur sports club;

Other machines or appliances

8

(1) A machine or appliance that is not a vehicle or vessel at a time when it is used—

(a) for purposes relating to agriculture, horticulture, pisciculture , arboriculture or forestry;

(aa) for any purpose on land where it is kept and used for purposes relating to agriculture, horticulture, pisciculture or forestry;

(b) on a golf course or on land maintained by a community amateur sports club;

(d) primarily for heating, or to generate electricity, for premises that are not used for commercial purposes;

(e) for heating for any premises provided that it uses for fuel—

(i) heavy oil other than gas oil, or

(ii) bioblend other than bioblend that is a mixture of biodiesel and gas oil.

(2) For the purposes of sub-paragraph (1)(d), caravans used for the accommodation of those who travel with a travelling fair or travelling circus are to be treated as premises that are not used for commercial purposes.

(3) The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—

(a) “primarily”, and

(b) “used for commercial purposes”.

Interpretation

9

(1) In this Schedule—

“caravan” has the meaning given by section 29(1) of the Caravan Sites and Control of Development Act 1960;

“community amateur sports club” has the meaning given by section 658 of the Corporation Tax Act 2010;

“fair” means a fair consisting wholly or principally of the provision of amusements;

“fuel gas” means any substance which would be road fuel gas within the meaning given by section 5(1) if it were for use as fuel in a road vehicle;

“golf course” includes driving range (whether or not on the site of a golf course).

(2) In this Schedule, references to a vehicle being used—

(a) on a golf course, or

(b) on land maintained by a community amateur sports club,

include references, when two parts of the golf course or land are on either side of a road, to the vehicle going between the two parts by the shortest practicable route.

(3) In this Schedule, a fair or circus is a travelling fair or circus if—

(a) it is provided or operated wholly or principally by persons who travel from place to place for the purpose of providing or operating fairs or circuses, ...

(b) it is fully dismantled at least once a year, and

(c) the persons who provide or operate it are able to demonstrate that, when the fair or circus is dismantled, it is capable of being transported to another location.

Part 2BBiodiesel

Mixing biodiesel with rebated heavy oil

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