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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

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HM Revenue & Customs
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Law: Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (BoFSAR)

The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment)Regulations 2007 (BoFSAR) make changes the Biofuels and Other Fuel Substitutes(Payment of Excise Duties etc) Regulations 2004 (BoFSR), and make provision for aregistration threshold and the introduction of quarterly returns for small and mediumsized producers.

Regulation No. Part Title Summary and comments
     
1 Citation and commencement Names the regulations as the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007
2 Citation and commencement States that the purpose of the regulations is to amend the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004
3 Amendment of Part 1 Amends the definitions of ‘entered premises’ and ‘production premises’ and introduces new definitions of ‘exempt producer’, ‘large producer’ and ‘quarter’ (for quarterly returns)
4 Amendment of Part 4 Substitutes regulation 8 of BoFSR introducing new conditions and requirements for making entry of premises, based on production of 2,500 or more litres of biofuel annually, allowing for the deregistration of producers of less than 2,500 litres of biofuel annually.

This section also introduces new requirement to make entry of those production premises used by several producers (multiple producers) and for those producers to list and make entry of all their production premises (multiple premises).
 

It also makes provision for the cancellation of an entry of production premises, where less than 2,500 litres of biofuel has been, or will be produced annually.      
  5, 6 Amendment of Part 5 Amends regulation 13 of BoFSR introducing a record-keeping requirement for exempt producers whose entry has been cancelled, but who continue to produce less than 2,500 litres of biofuels annually, requiring that production records be retained for 6 years.
  7, 8, 9 Amendment of Part 6 Amends regulations 17 and 19 of BoFSR introducing a distinction between a producer and a large producer, and the need to furnish returns quarterly. It also makes provision for payment of duty by producers at 30th of June 2007 whose registration is cancelled by these regulations, by establishing a duty point. It also gives the Commissioners the power to notify a producer that they are now a ‘Large producer’ and power to withdraw this notification. It also requires that large producers continue to submit monthly returns.

N.B. These amendments will eventually be incorporated into the Biofuels andOther Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004.

For further information on the ‘Biofuels simplification’ see HCOBIG4200