HCOBIG11100 – Non-Compliance: Policy approach
Introduction
By agreeing that premises may be ‘entered’, HMRC are
simply making it legally possible for biofuel or fuel substitutes
to be produced there in excess of the de minimis of 2,500 litres
per annum.
HMRC are
not issuing any form of approval, and in
particular they are not approving or agreeing the process that the
trader intends to carry out – it is
the trader’s responsibility to make sure
that they are paying the correct duty on any oil produced.
Remember the onus is on all ‘registered’
producers to prove their products meet the legal specification in
order to qualify for the reduced rate of duty. The only
way that this can be done is by having their finished fuel tested
against the fuel specification.
Guidance to Oils Assurance Officers
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