S.I. No. 122/1961:

HYDROCARBON OIL (REBATED OIL) REGULATIONS, 1961.

HYDROCARBON OIL (REBATED OIL) REGULATIONS, 1961.

The Revenue Commissioners, in exercise of the powers conferred on them by section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by section 18 of the Finance Act, 1940 (No. 14 of 1940), and by section 20 of the Finance Act, 1960 (No. 19 of 1960), hereby make the following regulations :--

1. These Regulations may be cited as the Hydrocarbon Oil (Rebated Oil) Regulations, 1961.

2. These Regulations shall come into operation on the 1st day of July, 1961.

3. In these Regulations--

" approved " means approved by the Commissioners;

" Colour Index " means the Colour Index, 2nd Edition (1956), compiled by the Society of Dyers and Colourists and the American Association of Textile Chemists and Colorists;

" Commissioners " means the Revenue Commissioners;

" gas oil " means hydrocarbon (heavy) oil of which not more than fifty per cent. by volume distils at a temperature not exceeding two hundred and forty degrees centigrade and of which more than fifty per cent. by volume distils at a temperature not exceeding three hundred and forty degrees centigrade;

" hydrocarbon (heavy) oil " means oil liable to either of the duties imposed by the principal section;

" motor vehicle " has the meaning assigned to it by the principal section as amended by section 8 of the Finance Act, 1942 (No. 14 of 1942), and section 17 of the Finance Act, 1949 (No. 13 of 1949);

" proper officer " means primarily the officer of the Customs and Excise Station for the area in which is situate--

(a) the refinery, warehouse or place of importation of gas oil,

(b) the premises of the person selling or delivering gas oil, or

(c) the premises or dwelling of the person using gas oil for combustion in the engine of a motor vehicle,

and also includes a person acting for that officer and any officer of customs and excise superior to that officer;

" refiner " means the proprietor or occupier of a refinery;

" refinery " means any premises used for the manufacture, production or treatment of hydrocarbon oil;

" the principal section " means section 21 of the Finance Act, 1935 (No. 28 of 1935);

" warehouse " means a place approved by the Commissioners for the deposit, keeping or securing of hydrocarbon oils without payment of duty thereon;

" warehousekeeper " means the proprietor or occupier of a warehouse;

" vessel " includes any tank, drum, storage place, still or utensil.

4. (1) Each of the following substances shall constitute a marker for the purposes of the principal section :

(a) 1: 4 di-hydroxyanthraquinone,

(b) furfuraldehyde,

(c) C.I. Solvent Red 24 as described in the Colour Index.

(2) References in these Regulations to markers shall, subject to subparagraph (a) of paragraph (3) of Regulation 6, be construed as references to the substances specified in paragraph (1) of this Regulation.

5. The rebate of duty under subsection (2) or subsection (4) of the principal section shall not be allowed on gas oil unless--

(a) there has been added to the gas oil at such time, in such manner, and in such proportions as are prescribed by these Regulations each of the markers and a declaration to that effect is furnished ; or

(b) the Commissioners are satisfied that the gas oil has been marked outside the State in accordance with the provisions of paragraph (2) of Regulation 6 and that a declaration is furnished with the entry to the proper officer that the oil is so marked and is intended for use for a purpose other than combustion in the engine of a motor vehicle,

provided that the requirement as to marking may be dispensed with, in the case of gas oil delivered to persons authorised in writing by the Commissioners to receive it unmarked, subject to such conditions (including the giving of security) as the Commissioners may impose.

6. (1) Subject to such exceptions as the Commissioners may think fit to allow, the markers shall be added to the gas oil by a warehousekeeper or refiner before delivery on rebate of duty of the gas oil.

(2) The markers shall be added in the following proportions, namely, to every one hundred thousand gallons of gas oil--

(a) not less than one and three-quarter pounds of 1 : 4 di-hydroxyanthraquinone,

(b) not less than nine pounds of furfuraldehyde, and

(c) not less than four pounds of C.I. Solvent Red 24.

(3) (a) The markers may, at the discretion of the warehousekeeper or refiner, be added to the gas oil in the form of a composite solution containing the three markers and any subsequent reference in these Regulations to markers shall, save where the context otherwise requires, include a reference to such a composite solution.

(b) A composite solution shall be added in such quantity as to ensure the presence in the gas oil of the three markers in the proportions prescribed by paragraph (2) of this Regulation.

(c) Except as may be otherwise allowed by the Commissioners, the markers shall be added to the gas oil--

(i) in a vessel or pipe approved for the purpose,

(ii) in a warehouse or refinery, and

(iii) subject to such conditions as the Commissioners may impose.

7. Gas oil marked in accordance with these Regulations shall be stored separately from other hydrocarbon oils.

8. Except as may be otherwise permitted by the Commissioners, any vessel, delivery pump or other container or outlet which contains any gas oil marked in accordance with these Regulations shall be indelibly marked to the effect that such gas oil is not to be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle.

9. Any person selling or delivering gas oil marked in accordance with these Regulations shall deliver to the buyer or receiver a delivery note or invoice or advice having indelibly written or printed thereon the following statement : " This oil is marked oil delivered on rebate of duty and must not be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle ".

10. (1) No person shall add to any hydrocarbon oil any marker except with the authority of the Commissioners.

(2) No person shall remove any marker from any gas oil to which it has been added.

(3) No person shall add to any gas oil any substance, not being a marker, which is calculated to impede the identification of any marker.

(4) No person shall import any gas oil to which has been added any substance, not being a marker, which is calculated to impede the identification of any marker.

11. No refiner, warehousekeeper or other person shall import, sell or deliver any gas oil in which a marker is present unless each of the three markers is present in the proportions prescribed by these Regulations and unless a declaration is furnished to the proper officer that such gas oil is so marked and is intended for use for a purpose other than combustion in the engine of a motor vehicle.

12. (1) No dark oil shall be sold or delivered for use for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle.

(2) In this Regulation " dark oil " means hydrocarbon (heavy) oil which is darker than ASTM Color 3.0 in the Table of Glass Color Standards included in " Tentative Method of Test for ASTM Color of Petroleum Products " which bears ASTM Designation D 1500-58T and which appears in Volume I of the publication called " ASTM Standards on Petroleum Products and Lubricants", 37th edition, (October, 1960) published by the American Society for Testing Materials, when the hydrocarbon (heavy) oil and ASTM Color 3.0 are compared in the manner described in that publication for that method of test.

GIVEN this 21st day of June, 1961.

B. CULLIGAN,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations prescribe three markers, one of which is a colouring substance, which must (except as permitted by the Revenue Commissioners) be added in specified proportions to gas oil as a condition of obtaining rebate of the Customs or Excise duty on such oil intended for use for a purpose other than combustion in the engine of a motor vehicle. The Regulations also impose certain obligations and restrictions on importers, refiners, distributors and users in regard to the importation, marking, storage, sale, delivery and use of rebated gas oil.