These regulations, which come into force on 14 July 2022, amend the Fuel Industry Regulations 2021 (the principal regulations).

On 15 March 2022, the following temporary reductions relating to fuel excise duty commenced:

• reductions on excise and excise-equivalent duties on motor spirits, under the Excise and Excise-equivalent Duties Table (Temporary Reduction of Motor Spirits Duty) Amendment Order 2022:

• reductions on the rate at which those duties and the related goods and services tax are refunded, under the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2022.

The reductions are only temporary, with the previous duties and rates (as they were immediately before the reductions were implemented) to be reinstated on the date specified in clause 2(2) and regulation 2(2) respectively of the instruments listed above (the reinstatement date).

Separate amendments are being made to change the reinstatement date specified in those instruments, which is currently 15 June 2022, to 16 August 2022.

Part 3B of the principal regulations imposes information disclosure requirements relating to the temporary reductions. Currently, Part 3B will be revoked on 15 July 2022.

These regulations extend the operation of Part 3B until the expiry of the date that is 28 days after the reinstatement date.

For example, if the reinstatement date remains 16 August 2022, Part 3B will be revoked at the end of 13 September 2022. If the reinstatement date is extended further, Part 3B will automatically be extended a corresponding period of time.