The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015

Made: 4th March 2015

Laid before Parliament: 6th March 2015

Coming into force: 1st April 2015

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AA of the Hydrocarbon Oil Duties Act 1979[^f00001]:

Citation and commencement

1

These Regulations may be cited as the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015 and come into force on 1st April 2015.

Amendments to the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011

2

The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011[^f00002] are amended as follows.

3

In regulation 2 (interpretation) for the definition of “defined area” substitute—

• “defined area” means an area specified in Schedule 1;

4

In regulation 6 (application for relief)—

• (a) in paragraph (2), for “the Schedule” substitute “Schedule 2”; and

• (b) for paragraph (4) substitute—

(4) Unless, for reasonable cause, the Commissioners allow an application to be made at a later date, no relief shall be allowed if the application is received by the Commissioners later than 30 days after the end of the month to which it relates.

5

Re-number the Schedule as “Schedule 2”.

6

Before Schedule 2 (as re-numbered by regulation 5), insert—

SCHEDULE 1 - The Inner and Outer Hebrides - The Northern Isles - The Islands of the Clyde - The Isles of Scilly - The geographical area covered by the post town of Hawes, North Yorkshire (as at the 3rd March 2015) - The geographical areas covered by the following postcode districts in England (as at the 3rd March 2015)— - EX35 - LA17 - NE48 - The geographical areas covered by the following postcode districts in Scotland (as at the 3rd March 2015)— - IV14 - IV21 - IV22 - IV26 - IV27 - IV54 - KW12 - PA38 - PA80 - PH19 - PH23 - PH36 - PH41

Signed

Edward Troup — Nick Lodge — Two of the Commissioners for Her Majesty’s Revenue and Customs — 4th March 2015

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend the Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 (S.I. 2011/2935).

They extend the fuel duty relief scheme to more defined areas from 1st April 2015 and make explicit that no relief is allowed if a claim is received later than 30 days after the month to which it relates unless, for reasonable cause, the Commissioners allow a claim to be made late.

A Tax Information and Impact Note covering this instrument will be published on the Government website at http://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .

Footnotes

[^f00001]: 1979 c. 5: section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26) and has been amended by the Finance Act 1993 (c. 34), Schedule 23, Part 1(4), the Finance Act 1994 (c. 9), Schedule 4, part 3, paragraphs 49 and 54, the Finance Act 2000 (c. 17), section 10(3) and the Finance Act 2008 (c. 9), Schedule 5, paragraph 17 and Schedule 6, paragraphs 24 and 30. The power to make Regulations under section 20AA is conferred on “the Commissioners”. By virtue of section 27(3) “the Commissioners” has the same meaning as given in the Customs and Excise Management Act 1979 (c. 2). Section 1(1) of that Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 20 and 22(b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”.

[^f00002]: S.I. 2011/2935.