Guidance

Register to pay duty on biofuels and other fuel substitutes

Check if you need to pay excise duty on biofuels and other fuel substitutes, and how to register.

From:
HM Revenue & Customs
Published
8 July 2019

Who should register

You need to register for duty on biofuels and other fuel substitutes if you produce or use, or intend to produce or use, 2,500 litres or more of any biofuel or other fuel substitute.

You can register as a producer or user of biofuels, or both, if you’re a:

  • sole trader
  • limited company
  • unincorporated partnership
  • limited liability partnership (LLP)
  • other unincorporated body

You do not need to register or pay excise duty on biofuels or other fuel substitutes you produce if:

  • the biofuels or other fuel substitutes are going to be, or have been, used as a heating fuel or any other non-motor fuel use
  • you produce less than 2,500 litres per annum

You must still keep records even if you do not produce 2,500 litres or more and do not have to register.

When to register

You must register within 30 days of producing or using 2,500 litres or more of any biofuel or other fuel substitute.

What you’ll need

You’ll need:

  • your business’s Unique Taxpayer Reference
  • details for the main place of business, including address, telephone number and email address
  • preferred contact details, including address, telephone number and email address
  • the date you expect to start being liable for duty on biofuels and other fuel substitutes
  • the estimated total amount of biofuels and other fuel substitutes you expect to produce or use in the next 12 months (in litres) across all premises
  • details of any other biofuels or other fuels substitute businesses you’ve been involved in in the last 2 years, including the registration number

How to register

To register, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.

Register online.

HMRC services may be slow during busy times. Check if there are any problems with this service.

Sole traders, unincorporated partnerships or other unincorporated bodies

You must also:

  • complete form EX103 to give HMRC details about each of your sites or premises
  • fill in a questionnaire that HMRC will send to you to get extra information about your site or premises

Partnerships must also provide details of the partnership to HMRC by emailing: enquiries.eeitts@hmrc.gov.uk.

Limited companies or LLPs

You must also:

  • complete form EX103A to give HMRC details about each of your sites or premises
  • fill in a questionnaire that HMRC will send to you to get extra information about your site or premises

After you’ve registered

When you’ve registered HMRC will send you a registration number.

You must:

Published 8 July 2019
Contents

Related content