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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

HM Revenue & Customs
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Background: Policy history

Biofuels are defined under the Hydrocarbon Oil Duties Act 1979. This provides a legal specification which must be fulfilled in order to qualify for any beneficial duty rates applicable.

It is the responsibility of the producer to show HMRC that the product fully meets all aspects of the legal definition and sufficient tests must be carried out to show that the specifications are met (see HCOBIG10500 for more information).

Where the product does not fully meet all aspects of the legal definitions given for biofuels or tests show that the specifications are not met it should be treated instead as a fuel substitute.

For further information on Fuel Substitutes see HCOBIG3300