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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

Biodiesel Assurance: Policy


A key point to consider if a visit is undertaken is:

  • It is the responsibility of the producer to show HMRC that the product fully meets all aspects of the fiscal definition given in the Hydrocarbon Oil Duties Act 1979 (HODA) Section 2AA, and sufficient tests (see Notice 179E) must be carried out to show that the specification is met.