S.I. No. 404/1981 - Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981.

1. This Order may be cited as the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981.

2. This Order shall come into operation on the 1st day of December, 1981.

3. In this Order—

“fuel oil” means hydrocarbon oil chargeable with the duty of excise imposed by paragraph 12(1) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (

S.I. No. 307 of 1975

), the viscosity of which as determined by the Redwood No. 1 Viscometer at 38° Celsius is more than 115 seconds, the ash content of which is less than 0.2% when tested in accordance with the method known as the ASTM D482 method and laid down by the American Society for Testing and Materials in the 1976 edition of the publication of that Society entitled “ASTM Standards on Petroleum Products and Lubricants” and the colour of which is darker than 8 when tested in accordance with the method knows as the ASTM D1500 method and laid down by the said Society in the said edition of the said publication.

4. Notwithstanding the provisions of paragraph 12(3) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975, as amended by

section 70

(10) of the

Finance Act, 1980

(No. 14 of 1980), the amount of the rebate allowed thereunder shall, as regards fuel oil which is intended for use for a purpose other than the generation of electricity for sale and is delivered on or after the 1st day of December, 1981, be the amount of excise duty chargeable less an amount calculated at the rate of £0.98 per hectolitre.

GIVEN under the Official Seal of the Government, this 24th day of November,1981.

GARRET FITZGERALD,

Taoiseach

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The effect of this Order is to reduce by 2.5p per gallon the excise duty payable on hydrocarbon oils in the Residual Fuel Oil category which are intended for use for a purpose other than the generation of electricity for sale and are delivered on or after 1 December, 1981.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957) (as amended by

section 46

of the

Finance Act, 1975

(No. 6 of 1975)), and

section 22

of the

Finance Act, 1962

(No. 15 of 1962), hereby order as follows