Finance Act, 1984

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Hydrocarbons.

73.—(1) In this section—

“the Order of 1983” means the Imposition of Duties (No. 264) (Hydrocarbons) Order, 1983 (S.I. No. 85 of 1983);

“aviation gasoline” means mineral hydrocarbon light oil within the meaning of paragraph 11 (15) of the Order of 1975 which—

(a) is specially manufactured as fuel for aircraft, and

(b) is not normally used in motor vehicles, and

(c) is delivered for use solely as fuel for aircraft.

(2) Subject to subsection (3), the duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £23.78 per hectolitre in lieu of the rate specified in paragraph 4 (1) of the Order of 1983.

(3) As on and from the 1st day of June, 1984, the duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975, insofar as it is chargeable on aviation gasoline, shall be charged, levied and paid at one-half of the rate which, but for this subsection, would be chargeable.

(4) (a) The Revenue Commissioners may make regulations for the purpose of giving full effect to the provisions of subsection (3).

(b) In particular, but without prejudice to the generality of paragraph (a), regulations under this subsection may—

(i) govern the sale, delivery, storage and use of aviation gasoline,

(ii) require that aviation gasoline shall be deposited in a bonded warehouse prior to its delivery for home use,

(iii) prohibit the use of aviation gasoline otherwise than as a fuel for aircraft,

(iv) prohibit the taking of aviation gasoline into a fuel tank other than the fuel tank of an aircraft,

(v) provide that aviation gasoline shall not be mixed with any other substance, save with the permission of the Revenue Commissioners,

(vi) require a manufacturer of, or a person who imports or deals in or uses, aviation gasoline to keep in a specified manner, and to preserve for a specified period, such accounts and records relating to the manufacture, importation, purchase, receipt, storage, sale or use of aviation gasoline as may be specified and to keep for a specified period any other books or documents relating to any of the matters aforesaid and to allow an officer of Customs and Excise to inspect and take copies of such accounts and records and of any other books or documents kept by him relating to any of the matters aforesaid,

(vii) require a manufacturer of, or a person who imports or deals in or uses, aviation gasoline to furnish, at such times and in such form as may be specified, such information and returns in relation to such matters as may be specified.

(c) Any person who contravenes or fails to comply with a regulation under this subsection shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to an excise penalty of £1,000 and any aviation gasoline in respect of which the offence was committed, and any substance mixed therewith, shall be liable to forfeiture, and, in the case of an offence involving a motor vehicle, the vehicle shall be liable to forfeiture.

(5) (a) For the purposes of the provisions of subsection (3) and regulations under subsection (4), an officer of Customs and Excise may, at all reasonable times, enter premises in which aviation gasoline is, or is reasonably believed by the officer to be kept or stored and may there make such search and investigation and take such samples of aviation gasoline, or any substance reasonably believed by the officer to be or to contain aviation gasoline, as the officer shall think proper, and may inspect and take copies of or extracts from any books or other documents there found reasonably believed by the officer to relate to any dealing in aviation gasoline.

(b) Any person who resists, obstructs or impedes an officer of Customs and Excise in the exercise of any power conferred on him by this subsection shall be guilty of an offence and shall be liable on summary conviction to an excise penalty of £500.

(6) The duty of excise on hydrocarbon oil imposed by paragraph 12 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £17.21 per hectolitre in lieu of the rate specified in paragraph 4 (2) of the Order of 1983.

(7) As on and from the 26th day of January, 1984, the rate of any repayment allowed under paragraph 12 (11) of the Order of 1975 in respect of hydrocarbon oil on which such repayment is allowable shall be the amount of excise duty paid less an amount calculated at the rate of £1.79 per hectolitre.

(8) Subject to the provisions of the Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order, 1983 (S.I. No. 126 of 1983), the amount of the rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981), which is intended for use for a purpose other than the generation of electricity for sale and is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 26th day of January, 1984, be the amount of excise duty chargeable less an amount calculated at the rate of £0.76 per hectolitre.

(9) The duty of excise on gaseous hydrocarbons in liquid form imposed by section 41 (1) of the Finance Act, 1976 , shall be charged, levied and paid, as on and from the 26th day of January, 1984, at the rate of £0.767 per gallon in lieu of the rate specified in paragraph 4 (4) of the Order of 1983.