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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

Documentation and record-keeping: Record-keeping

Basic requirements

Details of the basic record keeping requirements for biofuels and fuel substitute producers can be found in Notice 179E (‘Can I use Straight VegetableOil (SVO) or Used Cooking Oil (UCO) to produce Biodiesel?, ‘What records must I keep?’, ‘How long must I keep my records?’, ‘What do I have to show on my delivery notes?’).

Following the introduction of the biofuels simplification measures in 2007, producers of less than 2,500 litres per annum are no longer required to register their production premises, and are designated ‘exempt’ producers.

Exempt producers are still expected to keep simple records of their production for 6 years.

All registered biofuel and fuel substitute producers are classed as revenue traders and must keep their business records in accordance with Public Notice 206.

( Notice 206 ‘Revenue Traders Records’ contains more information about records).

Recipes and formulations

For registered producers, the Revenue Traders (Accounts and Records)Regulations 1992, (RTR) Regulation 6 requires 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 the preservation of any test results linked to any particular batches.

The recipe should confirm that the biodiesel has been made using ingredients that will result in a fuel that meets the biodiesel specification.

(See Notice 179E, para 3.4 ‘Can I use straight vegetable oil (SVO)or used cooking oil (UCO) to produce biodiesel?’ which refers to record keeping requirements, has the force of law under RTR).