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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

From
HM Revenue & Customs
Updated
, see all updates

Biodiesel Assurance: The principal risks

The principal risks

  • Health & Safety
  • Suppression of production, sales, transfers or movements of biodiesel.
  • Using the biodiesel duty rate for fuel that does not qualify as biodiesel (i.e. which is a fuel substitute and liable to a higher rate of excise duty).