Section 13AC — Finance Act 2008: Use of rebated kerosene for private pleasure-flying

Use of rebated kerosene for private pleasure-flying 13AC 1 This section applies in respect of kerosene upon which a rebate under section 11(1)(c) has been allowed.

2 The kerosene must not be used as fuel for private pleasure-flying.

3 If, on the supply of a quantity of the kerosene to a person, the person makes a relevant declaration to the supplier—

a subsection (2) does not apply in relation to that kerosene, and b the person must pay, in accordance with regulations, the amount specified in subsection (4) to the Commissioners.

4 The amount is— Q × R where— Q is the quantity (in litres) of the kerosene, and R is the rate of the rebate under section 11(1)(c) at the time of the declaration.

5 The amount referred to in subsection (3)(b) is to be treated, for the purposes of section 12 of the Finance Act 1994 (assessments to excise duty), as an amount of excise duty.

6 Regulations may provide, in cases where kerosene to which subsection (2) applies and other kerosene is taken into an aircraft as fuel, for the order in which the different kinds of kerosene are to be treated (for the purposes of this section and section 13AD) as used.

7 In this section— “ private pleasure-flying ” has the same meaning as in Article 14(1)(b) of Council Directive 2003/96/EC (taxation of energy products etc), “ regulations ” means regulations under section 24(1) made for the purposes of this section, and “ relevant declaration ”, in relation to a quantity of kerosene, means a declaration, made in the way and form specified by or under regulations, that the kerosene is to be used for private pleasure-flying.