Part 6Other taxes

Fuel duties

319Excepted machines etc

1

HODA 1979 is amended as follows.

2

Schedule 1A (excepted machines able to use rebated diesel etc) is amended in accordance with subsections (3) and (4).

3

In paragraph 6 (vessels)—

a

in the heading, after “Vessels” insert “etc”;

b

after sub-paragraph (3) insert—

4

A tractor or gear owned by a charity and used by it for the purpose of launching or hauling in a lifeboat owned by it.

4

In paragraph 8 (other machines or appliances)—

a

in sub-paragraph (1)—

i

in paragraph (a), after “pisciculture” insert “, arboriculture”;

ii

in paragraph (d), at the beginning insert “primarily”;

iii

in paragraph (e), for “of premises that are used for commercial purposes” substitute “for any premises”;

b

after sub-paragraph (2) insert—

3

The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—

a

“primarily”, and

b

“used for commercial purposes”.

5

In section 14B (rebate on bioblend used as fuel for excepted machines), for subsection (6) substitute—

6

In subsection (3)—

  • “HO%” means the percentage of the bioblend that is heavy oil, and

  • “BD%” means the percentage of the bioblend that is biodiesel,

where the percentages are by volume to the nearest 0.001%.

6

The amendments made by subsections (2) to (4) are to be treated as having come into force on 15 March 2023.