HCOBIG1100 – Introduction: Scope of guidance
Introduction
This section provides specific guidance on the assurance of
biofuels and fuel substitutes.
Unless otherwise stated, the approach applied in this
guidance to the assurance of biofuels producers also applies to
fuel substitutes producers.
The production of biofuels and of fuel Substitutes are
largely covered by the same legislation.
The guidance is aimed at Revenue & Customs staff and
should not be relied upon by businesses in calculating their taxes
and duties.
General principles
This section is intended to supplement the guidance on the
assurance of motor and heating fuels contained in X-99 ‘Oils
Duty Assurance’ and other background information contained in
HCOTEG ‘Oils – Technical’.
The assurance and control of biofuels and fuel substitutes
should be guided by the general principles that apply to mineral
(hydrocarbon) oils.
Public Notice 179E
The guidance should be read in conjunction with
Notice 179E, “Biofuels and other fuel
substitutes”
For further information on ‘biofuels
simplification’ see
HCOBIG4200.
Responsibility for this guidance
Excise, Stamps & Money Businesses (ESM) has overall responsibility for this book and is responsible for:
- Maintaining and developing all policy and processes to direct and support the Excise business
- Providing policy & technical advice (e.g. escalation of queries from Units of Expertise (UoE))
- Leading on maintenance, review & development of operational processes & systems to support operations
- Maintaining a policy assurance role.
The Branch of Excise, Stamps and Money Businesses responsible for this book of guidance is the
Oils Team
Environmental and Transport Taxes
3rd Floor West
Ralli Quays
3 Stanley Street
Salford
M60 9LA
Tel:
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Fax:
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
