Citation and commencement

1.  These Regulations may be cited as the Hydrocarbon Oil (Marking and Designated Markers) (Amendment) Regulations 2015 and come into force on 1st April 2015.

The Hydrocarbon Oil (Marking) Regulations 2002

2.  The Hydrocarbon Oil (Marking) Regulations 2002(3) are amended as follows.

3.-(1) In regulation 2(1) (interpretation), after the definition of "the common fiscal marker", insert ""the common United Kingdom fiscal marker" means ((3-(sec-butyl)-4-(decyloxy)phenyl)methanetriyl)tribenzene;".

(2) In regulation 3 (prescribed markers and colouring substance)-

(a)in paragraph (1)-

(i)in sub-paragraphs (a) and (c), for "paragraph (2)(a) and (b)" substitute "paragraph (2)(a), (b) and (d)"; and

(ii)in sub-paragraphs (b) and (d), for "paragraph (2)(a) and (c)" substitute "paragraph (2)(a), (c) and (d)";

(b)in paragraph (2)-

(i)replace the full stop at the end of sub-paragraph (c) with a semi-colon; and

(ii)after sub-paragraph (c) insert-

"(d)the common United Kingdom fiscal marker added in the proportion of not less than 2.5 kilograms per 1,000,000 litres of oil.";

(c)in paragraph (3) after "oil", insert "and containing not less than 0.4 kilograms per 1,000,000 litres of 1-[(2-Methylphenyl) azo]-2-naphthol";

(d)in paragraph (4), for "regulation 3(2)(a), (b)" substitute "regulation 3(2)(a), (b), (d)"; and

(e)in paragraph (5), for "regulation 3(2)(a) and (c)" substitute "regulation 3(2)(a), (c) and (d)".

The Hydrocarbon Oil (Designated Markers) Regulations 1996

4.  The Hydrocarbon Oil (Designated Markers) Regulations 1996(4) are amended as follows.

5.  In regulation 2 (designation of markers)-

(a)in paragraph (1), omit "(except for 2-Furaldehyde)";

(b)in paragraph (2)-

(i)at the end of the second designated marker, insert a semi-colon;

(ii)for "Coumarin", substitute "1:2 benzopyrone;"; and

(iii)after the third designated marker, insert "((3-(sec-butyl)-4-(decycloxy)phenyl)methanetriyl)tribenzene.".

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2015, amend the Hydrocarbon Oil (Marking) Regulations 2002 (S.I. 2002/1773) ("the principal Regulations") and the Hydrocarbon Oil (Designated Markers) Regulations 1996 (S.I. 1996/1251) ("the designated markers Regulations").

The Regulations amend the principal Regulations to: (i) prescribe a new marker (the common United Kingdom fiscal marker) for all types of oil and bioblend to allow for a rebate on, or delivery without payment of excise duty of, any oil or bioblend (subject to any exceptions provided by or under regulations); and (ii) increase the concentration of the current colouring substance (C1 Solvent Red 24) prescribed in regulation 3(3) of the principal Regulations. The colouring substance must be added to gas oil, light oil and bioblend that is a mixture of biodiesel and gas oil, before a rebate on, or delivery without payment of excise duty of, any oil or bioblend is allowed under the Hydrocarbon Oil Duties Act 1979 (c. 5).

The Regulations also amend the designated markers Regulations to designate the new marker.

The Regulations have been notified in draft to the European Commission in accordance with Directive 98/34/EC of the European Parliament and of the Council (OJ No L 204, 21.7.1998, p.37) (as amended).

A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.