Biofuels and fuel substitutes assurance should confirm that
registered producers (who produce more than the de minimis amount
of 2,500 litres per annum) provide a transparent supply chain and
account for the right amount of duty at the right time. In support
of this we need to ensure that officers strike the right balance
between education and support for traders who are willing to comply
and tough action against a minority who are unwilling to do so.
The size of operation and the methods of production will to a
large extent determine the type and level of assurance required.
Assurance of registered biofuel and fuel substitute traders
should be carried out in accordance with audit guidelines (S10-1)
and the principles contained in X-99 Oils Duty Assurance and HCOTEG
‘Oil – Technical’ should be followed.
