SolvedHCOTEG37100 | Relevant Law: Biofuels and other fuel Substitutes (Payment of Excise duties etc) (Amendment) Regulations 2007
From HM Revenue & Customs · Oils Technical Manual
The Biofuels and Other Fuel Substitutes (payment of excise duties etc) (Amendment) Regulations 2007 (BoFSAR) were introduced to make amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 (BoFSR), in order to make provision for ( or ‘allow for’) the ‘Simplification’ of the biofuels regime.
| Regulation No. | Part Title | Summary and comments |
|---|---|---|
| 1 | Citation and commencement | Names the Regulations as the Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 |
| 2 | Citation and commencement | States that the purpose of the Regulations is to amend the Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 |
| 3 | Amendment of Part 1 | Amends the definitions of ‘entered premises’ and ‘production premises’ and introduces new definitions of ‘exempt producer’, ‘large producer’ (450,000 litres in a year) and ‘quarter’ |
| 4 | Amendment of Part 4 | Substitutes Regulation 8 of BoFSR introducing new conditions and requirements for making entry of premises, based on production of over 2,500 litres of biofuel annually, allowing for the de-registration of producers of less than 2,500 litres of biofuel annually.This section also introduces new requirement to make entry of those production premises used by several producers (multiple producers) and for those producers to list and make entry of all their production premises (multiple premises).It also makes provision for the cancellation of an entry of production premises, where less than 2,500 litres of biofuel has been, or will be produced annually. |
| 5, 6 | Amendment of Part 5 | Amends Regulation 13 of BoFSR introducing a new record-keeping for those ‘exempt’ producers whose entry has been cancelled, but who continue to produce less than 2,500 litres of biofuels annually, requiring that any records be retained for 6 years. |
| 7, 8, 9 | Amendment of Part 6 | Amends Regulations 17 and 19 of BoFSR introducing a distinction between a ‘producer’ and a ‘large producer’, and of the need to furnish returns ‘quarterly’. It also makes provision for payment of duty by producers at 30t h of June 2007 whose ‘Entry’ of production premises is cancelled by these (Amendment) Regulations, by establishing a Duty point.It also gives the Commissioners the power to notify a ‘producer’ that they are now a ‘Large producer’ and to withdraw this notification. It also requires that ‘Large producers’ continue to submit Monthly Returns. |
N.B. These amendments were incorporated into the Biofuels and Other Fuel Substitutes ( Payment of Excise Duties etc) Regulations 2004.
For details of the ‘Original’ Regulations see HCOTEG37000.