http://customs.hmrc.gov.uk/channelsP...HMCE_CL_000205
click on the above link, something I hadn't seen before, and it just reaffirms what the law was all along .....
Extract ..
2.1 What do you mean by Biodiesel, Bioblend, Bioethanol and Bioethanol blend?
The law describes 'Biodiesel' as a diesel quality liquid fuel that is produced from biomass or waste cooking oil:
the ester content of which is not less than 96.5% by weight; and
the sulphur content of which does not exceed 0.005% by weight, or is nil.
'Bioblend' means any mixture that is produced by mixing:
Biodiesel; and
heavy oil that has not been charged with the excise duty on hydrocarbon oil.
'Bioethanol' means a liquid fuel:
consisting of ethanol produced from biomass; and
capable of being used for the same purposes as light oil.
'Bioethanol blend' means any mixture that is produced by mixing:
bioethanol; and
hydrocarbon oil not charged with excise duty.
2.2 Other fuel substitutes
Any liquid that is not hydrocarbon oil, biodiesel, bioblend, bioethanol or bioethanol blend but is used in place of mineral oil to fuel any engine, motor or other machinery is classed as a fuel substitute. Please see section 3.1.1 for further details. This includes:
any liquid used as a fuel in place of mineral oil;
any liquid which is used as an additive or extender to a mineral oil; or
any liquid which is used as an additive or extender in a fuel substitute.
However, water is not considered to be a fuel substitute when used in a diesel emulsion when the emulsion is stabilised with additives. Duty is charged only on the non-water part of the fuel.
Extract ends.
Me now ..
The person who replied to your letter had actually read it hadn't they ! It made them think, even if they didn't quite answer all the points. (What is the point of taking legal advice if you can't tell anyone what it is in case people question it. ?!! Those lawyers are shy. )
Well plugged away. I may be having to sign up myself soon!
Peter
click on the above link, something I hadn't seen before, and it just reaffirms what the law was all along .....
Extract ..
2.1 What do you mean by Biodiesel, Bioblend, Bioethanol and Bioethanol blend?
The law describes 'Biodiesel' as a diesel quality liquid fuel that is produced from biomass or waste cooking oil:
the ester content of which is not less than 96.5% by weight; and
the sulphur content of which does not exceed 0.005% by weight, or is nil.
'Bioblend' means any mixture that is produced by mixing:
Biodiesel; and
heavy oil that has not been charged with the excise duty on hydrocarbon oil.
'Bioethanol' means a liquid fuel:
consisting of ethanol produced from biomass; and
capable of being used for the same purposes as light oil.
'Bioethanol blend' means any mixture that is produced by mixing:
bioethanol; and
hydrocarbon oil not charged with excise duty.
2.2 Other fuel substitutes
Any liquid that is not hydrocarbon oil, biodiesel, bioblend, bioethanol or bioethanol blend but is used in place of mineral oil to fuel any engine, motor or other machinery is classed as a fuel substitute. Please see section 3.1.1 for further details. This includes:
any liquid used as a fuel in place of mineral oil;
any liquid which is used as an additive or extender to a mineral oil; or
any liquid which is used as an additive or extender in a fuel substitute.
However, water is not considered to be a fuel substitute when used in a diesel emulsion when the emulsion is stabilised with additives. Duty is charged only on the non-water part of the fuel.
Extract ends.
Me now ..
The person who replied to your letter had actually read it hadn't they ! It made them think, even if they didn't quite answer all the points. (What is the point of taking legal advice if you can't tell anyone what it is in case people question it. ?!! Those lawyers are shy. )
Well plugged away. I may be having to sign up myself soon!
Peter
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