Measure
The government will introduce legislation in Autumn Finance Bill 2023 to make a minor technical amendment to restrictions on the use of certain rebated heavy oils and bioblends.
With the exception of those that use kerosene, this measure permits machines and appliances to use rebated heavy oil (other than gas oil) or bioblends that do not contain gas oil, for commercial heating.
Businesses that supply or use fuel to provide heating for premises used for commercial purposes.
This measure will have effect from the date of Royal Assent to Autumn Finance Bill 2023.
This measure amends an anomaly within the Hydrocarbon Oil Duties Act 1979 (HODA) that prevents excepted machines from using certain rebated heavy oil and bioblends for commercial heating, a provision which has existed since April 2022.
The government states that preventing these machines from using rebated fuel for the purposes of heating commercial premises was not the intention of HODA.
As the measure is aimed at the use of rebated fuel for commercial purposes, individual consumers are not anticipated to be directly impacted by the introduction of this measure.