HCOTEG37100 – Relevant Law: Biofuels and other Fuel Substitutes (Payment of Excise duties etc) (Amendment) Regulations 2007
The Biofuels and Other Fuel Substitutes (payment of excise duties etc) (Amendment) Regulations 2007 (BoFSAR) were introduced to make amendments to the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 (BoFSR), in order to make provision for ( or ‘allow for’) the ‘Simplification’ of the biofuels regime.
| Regulation No. | Part Title | Summary and comments |
| 1 | Citation and commencement | Names the Regulations as the Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 |
| 2 | Citation and commencement | States that the purpose of the Regulations is to amend the Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 |
| 3 | Amendment of Part 1 | Amends the definitions of ‘entered premises’ and ‘production premises’ and introduces new definitions of ‘exempt producer’, ‘large producer’ and ‘quarter’ |
| 4 | Amendment of Part 4 | Substitutes Regulation 8
of BoFSR introducing new conditions and requirements for making
entry of premises, based on production of over 2,500 litres of
biofuel annually, allowing for the de-registration of producers of
less than 2,500 litres of biofuel annually.
This section also introduces new requirement to make entry of those production premises used by several producers (multiple producers) and for those producers to list and make entry of all their production premises (multiple premises). It also makes provision for the cancellation of an entry of production premises, where less than 2,500 litres of biofuel has been, or will be produced annually. |
| 5, 6 | Amendment of Part 5 | Amends Regulation 13 of BoFSR introducing a new record-keeping for those ‘exempt’ producers whose entry has been cancelled, but who continue to produce less than 2,500 litres of biofuels annually, requiring that any records be retained for 6 years. |
| 7, 8, 9 | Amendment of Part 6 | Amends Regulations 17 and
19 of BoFSR introducing a distinction between a
‘producer’ and a ‘large producer’, and of
the need to furnish returns ‘quarterly’. It also makes
provision for payment of duty by producers at 30th of June 2007
whose ‘Entry’ of production premises is cancelled by
these (Amendment) Regulations, by establishing a Duty point.
It also gives the Commissioners the power to notify a ‘producer’ that they are now a ‘Large producer’ and to withdraw this notification. It also requires that ‘Large producers’ continue to submit Monthly Returns. |
N.B. These amendments will eventually be incorporated into
the Biofuels and Other Fuel Substitutes ( Payment of Excise Duties
etc) Regulations 2004.
For details of the ‘Original’ Regulations see
HCOTEG37000.
