S.I. No. 269/1991:

HYDROCARBON (HEAVY) OIL REGULATIONS, 1991.

HYDROCARBON (HEAVY) OIL REGULATIONS, 1991.

The Revenue Commissioners, in exercise of the powers conferred on them by subsection (11) (inserted by section 18 of the Finance Act, 1940 (No. 14 of 1940)) of section 21 of the Finance Act, 1935 (No. 28 of 1935), as amended by section 20 of the Finance Act, 1960 (No. 19 of 1960), and section 74 of the Finance Act, 1991 (No. 13 of 1991), and as applied by subparagraph (13) of paragraph 12 of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 ), in so far as it relates to the duty of excise imposed by subparagraph (1) and the rebate allowed under subparagraph (3) of the said paragraph 12, hereby make the following Regulations:

1. These Regulations may be cited as the Hydrocarbon (Heavy) Oil Regulations, 1991.

2. These Regulations shall come into operation on the 1st day of November, 1991.

3. In these Regulations--

"approved" means approved by the Commissioners;

"Colour Index" means the Colour Index, 3rd Edition (1971) (as revised from time to time), compiled by the Society of Dyers and Colourists and the American Association of Textile Chemists and Colourists;

"Commissioners" means the Revenue Commissioners;

"hydrocarbon oil" has the meaning assigned to it by section 21 (15), as amended, of the Finance Act, 1935 (No. 28 of 1935);

"hydrocarbon (heavy) oil" means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 12 (1) of the Order of 1975;

"kerosene" means hydrocarbon (heavy) oil of which more than 50 per cent by volume distils at a temperature not exceeding 240 degrees Celsius;

"motor vehicle" has the meaning assigned to it by section 21 (15), as amended, of the Finance Act, 1935 ;

"the Order of 1975" means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 ( S.I. No. 307 of 1975 );

"proper officer" means the officer of the Customs and Excise Station for the area in which is situate--

( a ) the refinery, warehouse or place of importation of hydrocarbon oil,

( b ) the premises of the person selling, delivering or transporting hydrocarbon oil, or

( c ) the premises or dwelling of the person using hydrocarbon oil for combustion in the engine of a motor vehicle, and also includes a person acting for that officer and any officer of Customs and Excise superior to that officer;

"the rebate" means the rebate of duty allowed under paragraph 12 (3) of the Order of 1975;

"refiner" means the proprietor or occupier of a refinery;

"refinery" means any premises used for the manufacture, production or treatment of hydrocarbon oil;

"the Regulations of 1989" means the Hydrocarbon (Heavy) Oil Regulations, 1989 ( S.I. No. 121 of 1989 );

"vessel" includes any tank, drum, storage place, still or utensil;

"warehouse" means a place approved by the Commissioners for the deposit, keeping or securing of hydrocarbon oils without paymenty of duty thereon;

"warehousekeeper" means the proprietor or occupier of a warehouse.

4. Each of the following substances shall constitute a marker for the purposes of these Regulations:

( a ) 4-[N-ethyl-2-(1-isobutoxyethoxy)ethylamino]azobenzene,

( b ) C.I. Solvent Yellow 174, as described in the Colour Index,

( c ) C.I. Solvent Red 19, as described in the Colour Index,

and references to markers and cognate words shall be construed accordingly.

5. The rebate shall not be allowed on kerosene unless--

( a ) each of the markers has been added to the kerosene in accordance with these Regulations and a declaration to that effect is furnished to the proper officer, or

( b ) the Commissioners are satisfied that each of the markers has been added to the kerosene outside the State in accordance with these Regulations and that a declaration has been furnished with the entry to the proper officer that the markers have been so added and that the kerosene is intended for use for a purpose other than combusion in the engine of a motor vehicle:

Provided that the requirement as to marking may be dispensed with, in the case of kerosene delivered to a person authorised in writing by the Commissioners to receive it unmarked and subject to compliance by the person with such conditions (including a condition providing for the giving of security to the Commissioners for the payment to them of a sum in the event of non-compliance with the conditions) as the Commissioners may impose.

6. (1) Subject to such exceptions as the Commissioners may think fit to allow, the markers shall be added to the kerosene by a warehousekeeper or refiner before delivery on rebate of the kerosene.

(2) The markers shall be added in the following proportions, namely, to every 5,000 hectolitres of kerosene--

(a) not less than 2.5 kilogrammes of 4 [N-ethyl-2-(1-isobutoxyethoxy)ethylamino]azobenzene,

(b) not less than 1.0 kilogrammes of C.I. Solvent Yellow 174, and

(c) not less than 0.75 kilogrammes of C.I. Solvent Red 19.

(3) ( a ) The markers may, at the discretion of the warehousekeeper or refiner, be added to the kerosene in the form of a composite solution containing the three markers and any subsequent reference in these Regulations to markers shall, save where the context otherwise requires, include a refererence to such a composite solution and cognate words used subsequently in these Regulations shall be construed accordingly.

( b ) Such a composite solution shall be so prepared, and shall be added in such quantity, as to ensure the presence in the kerosene of the three markers in the proportions prescribed by paragraph (2) of this Regulation.

( c ) Except as may be otherwise allowed by the Commissioners, the markers shall be added to the kerosene--

(i) in a vessel or pipe approved for the purpose,

(ii) in a warehouse or refinery, and

(iii) subject to such conditions as the Commissioners may impose.

7. (1) Kerosene marked in accordance with these Regulations shall, subject to paragraphs (2) and (3) of this Regulation, be stored separately from other hydrocarbon oils.

(2) A person other than a person who deals in hydrocarbon oil may store for his own use kerosene on which the rebate has been allowed before the 1st day of November, 1991, either on its own or as a mixture with kerosene marked in accordance with these Regulations.

(3) A person (other than a refiner or warehousekeeper) who deals in hydrocarbon oil may store kerosene on which the rebate has been allowed before the 1st day of November, 1991, either on its own or as a mixture with kerosene marked in accordance with these Regulations but only during the period from the 1st day of November, 1991, to the 31st day of January, 1992.

8. Except as may be otherwise permitted by the Commissioners, any vessel, delivery pump or other container or outlet which contains any kerosene marked in accordance with these Regulations shall be indelibly marked to the effect that such kerosene is not to be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such a vehicle.

9. (1) No person shall remove any marker from any kerosene to which it has been added.

(2) No person shall add to any kerosene any substance, not being a marker, which is calculated to impede the identification of any marker.

(3) No person shall import any kerosene to which has been added any substance, not being a marker, which is calculated to impede the identification of any marker.

10. (1) Subject to paragraph (2) of this Regulation, no refiner, warehousekeeper or other person shall import, keep for sale, sell, or deliver any kerosene in which a marker is present unless each of the three markers is so present in the proportions prescribed by these Regulations and unless, when the kerosene is being delivered for use within the State by such refiner, warehousekeeper or other person, a declaration is furnished to the proper officer that such kerosene is so marked and is intended for use for a purpose other than combustion in the engine of a motor vehicle.

(2) A person (other than a refiner or warehousekeeper) may keep for sale, sell or deliver, but only during the period from the 1st day of November, 1991, to the 31st day of January, 1992, kerosene consisting of a mixture as specified in Regulation 7 (3) of these Regulations.

11. No person shall sell or deliver kerosene marked in accordance with these Regulations if he has reason to believe that it will be used for combustion in the engine of a motor vehicle.

12. A refiner, warehousekeeper or other person shall not--

( a ) import any kerosene containing coumarin, or

( b ) other than with the consent of the Commissioners and subject to such conditions as they may impose, add coumarin to or mix it with any kerosene.

13. On or after the 1st day of February, 1992, a refiner, warehousekeeper or other person shall not--

( a ) deliver for use within the State or accept delivery of, or

( b ) other than with the consent of the Commissioners and subject to such conditions as they may impose, keep for sale, sell, transport or deliver,

any kerosene containing coumarin or any kerosene on which the rebate has been allowed before the 1st day of November, 1991.

14. The Regulations of 1989 are hereby amended by:

( a ) in Regulation 3, the insertion, after the definition of "the Regulations of 1961" of the following paragraph:

"'the Regulations of 1991' means the Hydrocarbon (Heavy) Oil Regulations, 1991 ( S.I. No. 269 of 1991 );",

( b ) in Regulation 14--

(i) the substitution for subparagraphs (iii) and (iv) of paragraph ( c ) of the following subparagraphs:

"(iii) kerosene marked in accordance with the Regulations of 1991,

(iv) kerosene not so marked, and

(v) other descriptions of hydrocarbon (heavy) oil;",

and

(ii) the insertion after paragraph (e) of the following paragraph:

"(f) in the case of kerosene marked in accordance with the Regulations of 1991, the following statement indelibly written or printed on the invoice or other document:

'This oil is marked kerosene delivered on rebate of duty and must not be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle;'",

( c ) in Regulation 15, the insertion, after subparagraph (g) of paragraph (1), of the following subparagraph:

"(gg) in the case of kerosene marked in accordance with the Regulations of 1991, the following statement indelibly written or printed on the invoice or other document:

'This oil is marked kerosene delivered on rebate of duty and must not be used for combustion in the engine of a motor vehicle or kept in the fuel tank of such vehicle;'",

and

( d ) in Regulation 18, by the substitution of the following subparagraph for subparagraph (2):

"(2) The reference, in the definition of markers' in Regulation 3 of the Hydrocarbon (Heavy) Oil Regulations, 1965 ( S.I. No. 219 of 1965 ), to Regulation 4 of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 ( S.I. No. 122 of 1961 ), shall be construed--

( a ) during the period from the 1st day of June, 1989, to the 31st day of August, 1989, as including a reference to Regulation 4 of these Regulations,

( b ) as on and from the 1st day of September, 1989, as a reference to Regulation 4 of these Regulations,

( c ) as on and from the 1st day of November, 1991, as a reference to Regulation 4 of these Regulations and Regulation 4 of the Regulations of 1991,

and the references in Regulations 4 and 5 of the said Hydrocarbon (Heavy) Oil Regulations, 1965, to markers which have been added as prescribed in the Regulations of 1961 shall be construed accordingly.".

GIVEN this 23rd day of October, 1991.

D. B. QUIGLEY,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations prescribe three markers which must be added, with effect from the 1st day of November, 1991, to kerosene as a condition of obtaining a rebate of excise duty on such kerosene intended for use for a purpose other than combustion in the engine of a motor vehicle. The Regulations also impose certain obligations and restrictions on importers, refiners, distributors and users in regard to the importation, marking, storage, sale, delivery and use of rebated kerosene and make certain consequential technical amendments to the Hydrocarbon (Heavy) Oil Regulations, 1989 ( S.I. No. 121 of 1989 ).