SolvedHCOBIG9600 | Accounting: Standard temperature accounting (STA)
From HM Revenue & Customs · Biofuels and Fuel Substitutes Assurance
Standard temperature accounting (STA)
The law requires excise duty to be charged on litres measured at a standard temperatureof 15º C, known as standard litres. Registered producers are expected, wherever practicable, to account for excise duty using standard litres. However in somecircumstances it may be impractical or unreasonable to do so and limits may apply to certain transactions.
See Notice 179 for details.