S.I. No. 283/1976 - Gaseous Hydrocarbons in Liquid Form Regulations, 1976.

S.I. No. 283 of 1976.

GASEOUS HYDROCARBONS IN LIQUID FORM REGULATIONS, 1976.

The Revenue Commissioners, in exercise of the powers conferred on them by section 42 (7) of the Finance Act, 1976 (No. 16 of 1976), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Gaseous Hydrocarbons in Liquid Form Regulations, 1976.

(2) These Regulations shall come into operation on the 13th day of December, 1976.

2. In these Regulations:—

"the Commissioners" means the Revenue Commissioners;

"officer" means officer of Customs and Excise;

"warehousekeeper" means a proprietor or occupier of a warehouse approved by the Commissioners for the warehousing of gaseous hydrocarbons in liquid form;

"refiner" has the meaning assigned to it by Regulation 3 of the Hydrocarbon Oil Regulations, 1941 (S. R. & O., No. 490 of 1941), as applied by section 41 (12) of the Finance Act, 1976 ;

"motor vehicle gas" has the meaning assigned to it by section 42 (1) of the Finance Act, 1976 ;

"vendor" means any person who sells or delivers in any manner whatsoever on any premises motor vehicle gas.

3. A licence which a vendor is required to take out under section 42 (4) (a) of the Finance Act, 1976 —

( a ) shall be in such form as the Commissioners approve;

( b ) shall expire on the 30th day of June annually; and

( c ) may on payment of the proper duty charged thereon be granted by any officer authorised by the Commissioners to grant the same.

4. No vendor shall mix motor vehicle gas with gaseous hydrocarbons in liquid form on which a rebate has been allowed or which have been delivered free of duty.

5. Every vendor and every user of motor vehicle gas shall store motor vehicle gas separately and apart from gaseous hydrocarbons in liquid form on which a rebate has been allowed or which have been received free of duty.

6. (1) Every vendor and every user of motor vehicle gas shall keep in accordance with this Regulation at any premises where gaseous hydrocarbons in liquid form are delivered or used accounts of the receipt and disposal of all gaseous hydrocarbons in liquid form received by him.

(2) In relation to the receipt and disposal, other than the disposal by sale by retail or use by the vendor or user, the accounts must show particulars of each consignment of gaseous hydrocarbons in liquid form received into or sent out from the said premises including the date of receipt or disposal, whence received or to whom consigned, the description and quantity of the goods and whether the duty thereon has been paid.

(3) In relation to the sale by retail or use by the vendor or user, the accounts must show the aggregate daily quantities of gaseous hydrocarbons in liquid form, on which rebate has been allowed or which have been received free of duty, disposed of and also the aggregate daily quantities of motor vehicle gas disposed of.

(4) Separate accounts shall be kept for motor vehicle gas and for other gaseous hydrocarbons in liquid form.

(5) Entries in the accounts must be made not later than noon on the day following the date of the transaction to be entered.

(6) Separate balanced stock accounts of motor vehicle gas and of other gaseous hydrocarbons in liquid form, made up to the end of each calendar month, shall be shown in the accounts not later than the third working day of the following month.

7. Every person required to keep accounts by these Regulations shall, for at least twelve months after the date of the last record therein, preserve the book or document in which the record is made and all other books and documents containing particulars on which the accounts therein are based.

8. Every person required to keep accounts by these Regulations shall, at all reasonable times, permit any officer to inspect and take extracts from the accounts and all other books and documents required to be preserved in accordance with these Regulations.

9. Every person who sells or delivers in any manner whatsoever gaseous hydrocarbons in liquid form on which rebate has been allowed or which have been delivered free of duty shall not sell or deliver any such goods in respect of which he has reason to believe that they will be used as motor vehicle gas.

10. (1) Every person who sells or delivers in any manner whatsoever gaseous hydrocarbons in liquid form shall, on sending out or delivering any such goods on which rebate is allowable, or which are delivered without charge of duty, deliver to the purchaser, and to the person to whom the goods are sent or delivered if such person is not the purchaser, an invoice or advice having legibly written or printed thereon a statement that the goods specified therein have been delivered on rebate of duty or free of duty, as the case may be, and that they must not be used for combustion in the engine of a motor vehicle and that any person so using them renders himself liable to proceedings for penalties.

(2) The provisions of this Regulation shall not apply to gaseous hydrocarbons in liquid form which are stored in a container or vessel the capacity of which is not more than 25 gallons.

11. (1) Every person shall, on sending out or delivering any motor vehicle gas otherwise than by sale by retail, deliver, in accordance with this Regulation, to the purchaser or receiver of such gas a certificate in writing that the proper duty has been paid on such goods and that no rebate has been allowed thereon.

(2) The certificate shall show the name and address of the person by whom issued, the date of issue, the quantity and description of the goods and the name and address of the person to whom the goods are delivered.

(3) A copy of the certificate shall be retained by the person who delivered the certificate in accordance with paragraph 1 of this Regulation for twelve months from the date of issue and must be produced to any officer on demand.

12. In all accounts required by these Regulations the quantities shall be stated in terms of gallons unless the Commissioners shall otherwise permit.

13. No person who is required by these Regulations to keep an account shall cancel, obliterate or alter any entry in such account, or make therein any entry which is incorrect in any particular.

14. (1) Every warehousekeeper, refiner, importer, vendor or user of gaseous hydrocarbons in liquid form shall—

( a ) in the case of containers, vessels, valves or other devices which are in use for the storage of or in relation to the delivery of such gaseous hydrocarbons on commencement of these Regulations, give to the Commissioners within one month of such commencement any information in his possession or procurement concerning the location and capacity of containers or other vessels which have a valve or other device whereby gaseous hydrocarbons may be drawn off in liquid form or, in the case of such a valve or device which is not ordinarily connected to a container or other vessel, the location and intended use of the said valve or device, and

( b ) in the case of containers, vessels, valves or other devices, brought into use after the commencement of these Regulations give to the Commissioners the information mentioned in paragraph (a) of this Regulation prior to the use for any purpose whatsoever of the said container, vessel, valve or device.

(2) This Regulation shall not apply to containers or vessels the capacity of which is not more than 25 gallons.

15. No person shall use for any purpose whatsoever any container or vessel which has a valve or other device whereby gaseous hydrocarbons may be drawn off in liquid form, or any such valve or device which is not ordinarily connected to a container or vessel, without the prior approval of the Commissioners or without complying with such conditions as they may lay down in such approval.

16. (1) No person who is in charge of any vessel, delivery pump or other container or outlet which contains gaseous hydrocarbons in liquid form on which a rebate has been allowed or which have been received free of duty shall keep such vessel, pump, container or outlet unless it is legibly marked to the effect that gaseous hydrocarbons contained therein or delivered therefrom must not be used for combustion in the engine of a motor vehicle and must not be kept in a tank or other container connected to the engine of a motor vehicle.

(2) This Regulation shall not apply to containers or vessels the capacity of which is not more than 25 gallons.

17. No person shall, on or after the 1st day of February, 1977, use a motor vehicle which is constructed or adapted to use gaseous hydrocarbons in liquid form for combustion in the engine thereof unless such motor vehicle is registered with the Commissioners in such manner as they shall require.

18. Where a motor vehicle is registered in accordance with these Regulations, the Commissioners shall issue a certificate of such registration to the applicant and he shall produce the said certificate on demand to any officer or any member of the Garda Síochána and shall permit the said officer or member to inspect the certificate and to take extracts therefrom.

19. Where a person in whose name a motor vehicle is registered in accordance with these Regulations sells or disposes of the vehicle he shall give notice forthwith to the Commissioners of such sale or disposal and state the name and address of the person to whom he sold or otherwise disposed of the vehicle and, at the same time, he shall return to the Commissioners the certificate of registration.

20. Regulation 63 of the Hydrocarbon Oil Regulations, 1941 shall apply to gaseous hydrocarbons in liquid form as if they were hydrocarbon oil within the meaning of Regulation 3 of the said Regulations.

21. Where the Commissioners by special authority so allow, and subject to any conditions which they may impose, compliance, in whole or in part, with any Regulation in these Regulations shall not be required.

GIVEN this 6th day of December, 1976.

N. C. MAGUIRE,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations provide for the control of the sale, delivery, storage and use of gaseous hydrocarbons in liquid form (commonly known as "LPG" or liquid petroleum gas) and set out certain obligations devolving on warehousekeepers, distributors, importers, vendors and users of LPG. These obligations include the keeping of certain accounts and the retention of books and documents relating to the delivery and sale of LPG, separate storage of motor vehicle gas apart from other LPG and registration with the Revenue Commissioners of all motor vehicles converted to run on LPG.