Skip to content
Solved

HCOBIG2100 | Law: Biofuel and Fuel Substitute production

From HM Revenue & Customs · Biofuels and Fuel Substitutes Assurance

The legislation covering the production of biofuels and fuel substitutes is contained inthe following:

Primary legislation

  • Customs and Excise Management Act 1979 (CEMA)

  • The Hydrocarbon Oil Duties Act 1979 (HODA)

  • Alcoholic Liquor Duties Act 1979 (ALDA)

  • The Finance Act 1994 (FA)

Secondary legislation

  • The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (SI 2004/2065) (BoFSR) - as amended by

  • The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (SI 2007/1640) (BoFSAR) – and

  • The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) (No 2) Regulations 2007 (SI 2007/1640)

  • The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995 (SI 1995/2716) (OFSO)

  • The Excise Warehousing (Energy Products) Regulations 2004 (SI 2004/2064) (EWEP)

  • The Warehouse-keepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278) (WOWGR)

  • The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations, 1992, SI 1992/3135 (EGMWR)

  • The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150) (RTR)

  • The Hydrocarbon Oil Regulations 1973 (SI 1973/1311) (HOR)

  • The Denatured Alcohols Regulations 2005 (SI 2005/1524) (DAR)

  • Spirits Regulations 1991 part 2 Regulation 4 et seq (SR)

Tertiary

Public Notice 179E Biofuels and Other Fuel Substitutes Para 3.4 ‘Can I use Straight Vegetable Oil (SVO) or Used Cooking Oil (UCO) to produce biodiesel?’ which refers to record-keeping requirements and Para 4.9.1 ‘Exempt producers’ records’. These sections contain paragraphs which have the force of law.