Details of the basic record keeping requirements for biofuels
and fuel substitute producers can be found in
Notice 179E (‘Can I use Straight Vegetable
Oil (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).
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).
