§ Mr. AingerTo ask the Chancellor of the Exchequer (1) if it is his policy under article 3(3) of directive 92/12/EEC to apply excise duty to orimulsion for electricity generation; and if he will make a statement;
(2) if it is his policy to levy excise duty on orimulsion for electricity generation at the same rate as heavy fuel oil;
(3) when he expects to lay regulations to apply excise duty to orimulsion.
§ Sir John CopeProvision was made in the Finance Act 1993 to levy an excise duty on products falling within harmonised system heading 27.15. Following the recent decision of the harmonised systems committee of the Customs Co-operation Council, orimulsion no longer falls within this heading and no regulations will therefore be laid concerning it. We have no plans to use the provisions of article 3(3) of directive 92/12/EEC to impose excise duty on orimulsion.