HCOTEG37000 | Relevant Law: Biofuels and other fuel Substitutes (Payment of Excise Duties etc) Regulations 2004

From HM Revenue & Customs · Oils Technical Manual

These Regulations have now been amended by the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations, 2007. (BoFSAR)

Section	Section title	Summary and comments
3	Construction of references to hydrocarbon oil etc in the Oil Act	This section lists every reference in the Hydrocarbon Oil Duties Act that is to be used as also applying to biodiesel, bioblend, biobethanol, bioethanol blend and the duty on these.
6	Production in warehouse	Sections 8-12 do not apply where manufacture is in a warehouse and the producer is a warehouse-keeper.
7	Warehousing	Only ‘special energy products’ or bioethanol for bioethanol blend can be made in a warehouse or warehoused
8	Requirement to make entry of production premises	Under Section 108 of the Customs and Excise Management Act 1979 before any dutiable fuel sent out.
9	Storage of biofuels on production premises	Different fuels must be stored separately but this doesn’t stop mixing to produce another type of fuel.
10	Rights of access	but not to private dwelling house but can inspect vehicles and take sample.
11	Provision of facilities by producers etc	for us to inspect.
12	Removal of biofuel from production premises for warehousing	Fuels in Regulation 7 can be warehoused from premises entered in 8 to an adjacent warehouse.
13	Motor fuels record	must be kept for 6 years or less with our approval and contain all the details itemised in schedule 1 to these Regulations.
14	Fuel substitutes record and biodiesel record	must be preserved for 6 years (despite relating to revoked acts).
15	Delivery note	sent with dutiable fuel must be consecutively numbered.
16	Measurement	If we specify means of measurement they must be followed.
17	Excise duty points	are more or less when entered premises are left
18	Person liable	the producer or the person that caused fuel to be liable - such as the person who decides to sell/use a product as a road fuel.
19	Returns, time and method of payment	by the 15th of the month.
20	Interpretation of this part	defines ‘qualified claimant’
21	Relief	is for duty paid biofuel used in an electricity generator.
22	Form of relief	an allowance against duty offset in HO10 for deferment traders - only repaid if this can’t be done.
23	Set off	Lists against what the relief can be off-set.
24	Applications	for relief must be made under 6(2) of deferment Regulations within three months for a period from 2-36 months and be for more than £50.
25	Cancellation of relief	can be done under 26 & 27 and is repayable.
26	General conditions	That there be evidence that used in a generator and there has been no other claim on the same fuel.
27	Conditions imposed by the Commissioners	Relief can be subject to any conditions we apply.
28	Application for repayment under section 17A of the Oil Act	must be within three months for a period from 2-36 months and be for more than £50.
Schedule	Particulars to be entered in the motor fuels record

For further information on the ‘Amending’ Regulations see HCOTEG37100.