News From Hrmc !!!!!!!!!!!!!!!!!!!!!!!
Just got this from a helpful bloke in Scotland at HMRC
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On the second point there does appear to be some confusion over what constitutes Biodiesel.
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.
The critical issue is "produced from" and fuel produced from such as SVO or UCO must
meet all the conditions of the fiscal specification before qualifying for the lower rate of duty.
It is up to the producer/user of the product to show Customs that the
product meets the full definition. This can
be done by reference to a test carried out by an independent chemist, or in
the case of smaller producers by advising Customs of
the recipe and method used to manufacture the product. There should be evidence that this is the recipe and method consistently used. The
production of test results are not, on their
own, proof that the product consistently meets the specification. The
producer/user should also furnish evidence that the
biofuel has been made using ingredients that will result in a fuel that
meets the biodiesel specification. In simple terms this
excludes the use of ingredients such as white spirit
(which is a hydrocarbon) in the production process.
Any product that does not meet the Biodiesel specification will be
considered a fuel substitute and will attract the
appropriate duty rate.
The Public Notice No. 179E is being re-printed and I have put your name on the mailing list
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So what do we conclude from that ?????????????
HELP !
Just got this from a helpful bloke in Scotland at HMRC
############################## ####################
On the second point there does appear to be some confusion over what constitutes Biodiesel.
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.
The critical issue is "produced from" and fuel produced from such as SVO or UCO must
meet all the conditions of the fiscal specification before qualifying for the lower rate of duty.
It is up to the producer/user of the product to show Customs that the
product meets the full definition. This can
be done by reference to a test carried out by an independent chemist, or in
the case of smaller producers by advising Customs of
the recipe and method used to manufacture the product. There should be evidence that this is the recipe and method consistently used. The
production of test results are not, on their
own, proof that the product consistently meets the specification. The
producer/user should also furnish evidence that the
biofuel has been made using ingredients that will result in a fuel that
meets the biodiesel specification. In simple terms this
excludes the use of ingredients such as white spirit
(which is a hydrocarbon) in the production process.
Any product that does not meet the Biodiesel specification will be
considered a fuel substitute and will attract the
appropriate duty rate.
The Public Notice No. 179E is being re-printed and I have put your name on the mailing list
############################## ####################
So what do we conclude from that ?????????????
HELP !
Comment