'(1) The Treasury shall by regulations provide for the introduction, by no later than
(2) The purpose of the scheme is to provide a rebate on road fuel duty at qualifying retail outlets in qualifying areas to reduce the premium paid for fuel in such areas over the national average.
(3) Qualifying retail outlets under subsection (2) are outlets located in qualifying areas meeting any criteria as defined under subsection (4).
(4) Qualifying areas are remote rural areas as may be defined by regulations under subsection (4).
(5) Regulations under subsection (1) may—
(a) specify the amount of the fuel duty rebate;
(b) define "remote rural areas";
(c) define qualifying retail outlets, including any restriction;
(d) specify how the rebate is to be applied, including—
(i) authorising HMRC to define procedures and conduct audits, and
(ii) how any administrative costs are to be defrayed;
(e) provide for it to be an offence for a person fraudulently to supply or sell rebated fuel other than as proscribed by these regulations;
(f) provide for a system of registration of eligible retail outlets;
(g) provide for the scheme to be administered in Scotland by the Scottish Executive and in Wales by the Welsh Ministers.'.— [John Thurso.]
Brought up, and read the First time.
Motion made, and Question put, That the clause be read a Second time:—
The House divided: Ayes 67, Noes 305.
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