These Regulations have now been amended by the Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations, 2007. (BoFSAR)
| Section | Section title | Summary and comments |
| 3 | Construction of references to hydrocarbon oil etc in the Oil Act | This section lists every reference in the Hydrocarbon Oil Duties Act that is to be used as also applying to biodiesel, bioblend, biobethanol, bioethanol blend and the duty on these. |
| 6 | Production in warehouse | Sections 8-12 do not apply where manufacture is in a warehouse and the producer is a warehouse-keeper. |
| 7 | Warehousing | Only ‘special energy products’ or bioethanol for bioethanol blend can be made in a warehouse or warehoused |
| 8 | Requirement to make entry of production premises | Under Section 108 of the Customs and Excise Management Act 1979 before any dutiable fuel sent out. |
| 9 | Storage of biofuels on production premises | Different fuels must be stored separately but this doesn’t stop mixing to produce another type of fuel. |
| 10 | Rights of access | …but not to private dwelling house but can inspect vehicles and take sample. |
| 11 | Provision of facilities by producers etc | …for us to inspect. |
| 12 | Removal of biofuel from production premises for warehousing | Fuels in Regulation 7 can be warehoused from premises entered in 8 to an adjacent warehouse. |
| 13 | Motor fuels record | must be kept for 6 years or less with our approval and contain all the details itemised in schedule 1 to these Regulations. |
| 14 | Fuel substitutes record and biodiesel record | …must be preserved for 6 years (despite relating to revoked acts). |
| 15 | Delivery note | …sent with dutiable fuel must be consecutively numbered. |
| 16 | Measurement | If we specify means of measurement they must be followed. |
| 17 | Excise duty points | …are more or less when entered premises are left |
| 18 | Person liable | the producer or the person that caused fuel to be liable – such as the person who decides to sell/use a product as a road fuel. |
| 19 | Returns, time and method of payment | by the 15th of the month. |
| 20 | Interpretation of this part | defines ‘qualified claimant’ |
| 21 | Relief | …is for duty paid biofuel used in an electricity generator. |
| 22 | Form of relief | …an allowance against duty offset in HO10 for deferment traders – only repaid if this can’t be done. |
| 23 | Set off | Lists against what the relief can be off-set. |
| 24 | Applications | …for relief must be made under 6(2) of deferment Regulations within three months for a period from 2-36 months and be for more than £50. |
| 25 | Cancellation of relief | …can be done under 26 & 27 and is repayable. |
| 26 | General conditions | That there be evidence that used in a generator and there has been no other claim on the same fuel. |
| 27 | Conditions imposed by the Commissioners | Relief can be subject to any conditions we apply. |
| 28 | Application for repayment under section 17A of the Oil Act | ...must be within three months for a period from 2-36 months and be for more than £50. |
| Schedule | Particulars to be entered in the motor fuels record |
For further information on the ‘Amending’
Regulations see
HCOTEG37100.
