These regulations, which come into force on 30 January 2023, amend the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2022 (the amendment regulations). The amendment regulations align the rate of refund of excise duty and excise-equivalent duty on motor spirits (duty) with the 25 cents per litre reduction in duty that was established by the Excise and Excise-equivalent Duties Table (Temporary Reduction of Motor Spirits Duty) Amendment Order 2022.

That 25 cents per litre reduction in duty was initially established as a temporary reduction to apply for a period of 3 months from 15 March 2022 until 15 June 2022. That period was extended by a further 2 months to 16 August 2022 by the Excise and Excise-equivalent Duties Table (Temporary Reduction of Motor Spirits Duty) Amendment Order 2022 Amendment Order 2022, and then to 1 February 2023 by the Excise and Excise-equivalent Duties Table (Temporary Reduction of Motor Spirits Duty) Amendment Order 2022 Amendment Order (No 2) 2022.

A further order will impose a new rate of refund from 28 February 2023, and, from 31 March 2023, will reset the rate of refund that applied before the temporary reduction was implemented. These regulations will align the rates of refund for those periods by—

• inserting into the amendment regulations new regulation 4A, which sets the rate of refund from 28 February 2023; and

• delaying the commencement of regulation 5 of the amendment regulations (which resets the rate of refund to the rate that applied before the temporary reduction was implemented) until 31 March 2023.