Each consignment of biodiesel charged with excise duty must be entered in the Motor Fuels Record before it is sent out from, or used on the producers premises. ( Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations, 2004 (BoFSR) Regulation 13(1) and Schedule as amended by the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (BoFSAR).
Producers of 2,500 litres or more and less than 450,000 litres
per annum must complete return form
HO930 for each quarter and send the form with
payment, by the fifteenth day of the month following the end of the
quarter, to Debt Management and Banking (DMB), Birmingham.
(BoSFR, Regulation 19). (See
Notice 179E)
If the producer is approved under the
Excise Duties (Deferred Payment) Regulations 1992,
an
HO10 return is required and the payment day will
be the day specified in the Deferment Regulations. (BoSFR,
Regulation 19(6)).
Large producers, who produce 450,000 or more litres per annum,
will complete HO930 or HO10 (if approved for deferment) each month,
and submit with payment, by the fifteenth day of the month
following to DMB, Birmingham.
(BoSFR, Regulation 19). (See
Notice 179E)
The unit of account for excise duty purposes is the “standard litre”, i.e. litres @15°C (BoSFR. Regulation 13(2).
Producers of less than 2,500 litres per annum are exempted from the requirement to enter their production premises, to render returns or to pay excise duty on the biofuel they produce.
The relative proportions of biodiesel and heavy oil will
determine the duty rate for eventual duty payment. The method of
measurement must meet HMRC accuracy requirements as per
Notice 179. The respective quantities of biodiesel
and heavy oil must be expressed as a proportion by volume to the
nearest 0.001% for duty accounting purposes. (
Hydrocarbon Oil Duties Act, 1979 (HODA) sections
6AB(3) and (4)).
Imported bioblend is liable to excise duty on importation
(HODA, 6AB (1)(a).
