Industry & HMRC Working Group
on Biofuels
Terms of Reference
Membership
Membership will be flexible to enable technical discussion of issues and
experts will be invited to meetings as necessary. Standing core members of
the group will be:
Industry representatives:
UK Oil Industry Taxation (Indirect Taxes) Committee
UK Petroleum Industry Association
Association of UK Oil Independents
Government:
HMRC Environment & Transport Division
HMRC Large Business Service
DfT
Objectives
- To support wider government objectives by facilitating the supply of
greener fuels.
- To ensure that excise duty requirements minimise burdens on business
while protecting the revenue.
- To provide a cross-industry forum to take account of the impact of policy
decisions on all affected businesses, ensuring no resulting distortion of
competition.
- To ensure mutual understanding of uncertainties and other issues relating
to the introduction of biofuels, their priority and critical decision dates,
and to progress them accordingly until they are resolved satisfactorily.
- To determine any policy or legislative changes needed to facilitate the
introduction of biofuels, their priority and critical decision dates, and
to progress them accordingly until they are resolved satisfactorily.
- To support implementation of any changes to a timetable that facilitates
business requirements.
Scope
- The focus of the group’s activities will be to support implementation
of the Renewable Transport Fuel Obligation. However, other biofuels issues
can be identified and the method of resolving them agreed.
- Critical RTFO business related issues identified that require early resolution
include:
- duty status of components in blends (in general, eg would components
be blended duty paid or in duty suspension, and specifically, eg RBOB
and bioethanol)
- premises where blending can be undertaken
- metering and measurement requirements
- treatment of importations and intra-EU movements of bioblends
- Current biofuels issues being progressed outside this group include off-road
use of bioblends, including ULSD and SFD blends.
Approach
- Monthly meetings until end 2007 to be scheduled in advance.
- Programme of topics to be discussed at each meeting to be agreed at (or
through correspondence immediately after) initial meeting.
- Agenda and papers for meetings to be circulated at least one week in
advance.
- Invitations extended to appropriate industry or HMRC experts as appropriate.
- HMRC to minute meetings. If there is a delay in circulating minutes APs
will be circulated in advance.
Timetable
- The group will agree a timetable for activities.
- To support implementation of RTFO in April 2008, decisions on critical
issues identified above need to be finalised by October 2007.
- Future meetings:
10.30 - 10 July
10.30 - 14 August
10.30 - 11 September
10.30 - 9 October
10.30 - 13 November
10.30 - 11 December
