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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

From
HM Revenue & Customs
Updated
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Law: Biofuel and Fuel Substitute production

The legislation covering the production of biofuels and fuel substitutes is contained inthe following:

Type of legal provision Title
   
Primary Customs and Excise Management Act 1979 (CEMA)

The Hydrocarbon Oil Duties Act 1979 (HODA)
 

Alcoholic Liquor Duties Act 1979 (ALDA)
 

The Finance Act 1994 (FA)    
  Secondary The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (SI 2004/2065) (BoFSR) - as amended by

The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (SI 2007/1640) (BoFSAR) – and
 

The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) (No 2) Regulations 2007 (SI 2007/1640)
 

The Other Fuel Substitutes (Rates of Excise Duty etc) Order 1995 (SI 1995/2716) (OFSO)
 

The Excise Warehousing (Energy Products) Regulations 2004 (SI 2004/2064) (EWEP)
 

The Warehouse-keepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278) (WOWGR)
 

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations, 1992, SI 1992/3135 (EGMWR)
 

The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150) (RTR)
 

The Hydrocarbon Oil Regulations 1973 (SI 1973/1311) (HOR)
 

The Denatured Alcohols Regulations 2005 (SI 2005/1524) (DAR)
 

Spirits Regulations 1991 part 2 Regulation 4 et seq (SR)    
  Tertiary Public Notice 179E Biofuels and Other Fuel Substitutes Para 3.4 ‘Can I use Straight Vegetable Oil (SVO) or Used Cooking Oil (UCO) to produce biodiesel?’ which refers to record-keeping requirements and Para 4.9.1 ‘Exempt producers’ records’. These sections contain paragraphs which have the force of law.