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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

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HM Revenue & Customs
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Biodiesel Assurance: Legal power to request evidence

 

Although there is no legal provision to force biodiesel producers to have their fuel tested, they must prove that their fuel meets the specification to claim the reduced duty rate. We have advised producers (see Business Brief 22/06 Item 2) what evidence is necessary and how frequently their fuel should be tested.

Under the powers given by Regulation 6 of the Revenue and Traders (Accounts and Records)Regulations 1992 HMRC require that details of recipes used to produce biodiesel are kept and preserved for six years. This requirement also applies to supporting documents showing that the recipe is followed for each batch produced and to the preservation of any test results linked to particular batches (Notice 179E ’Can I use Straight Vegetable Oil (SVO) or USED Cooking OIL (UCO) to produce Biodiesel?).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)