Biofuels and other fuel substitutes (Excise Notice 179e) from 1 April 2022
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers from 1 April 2022.
You can check the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers before 1 April 2022.
1. Introduction
1.1 Information in this notice
This notice has been updated as a result of changes to the legislation on the use and control of rebated fuels. In particular, heating has been added as a chargeable use for biodiesel from 1 April 2022.
It gives details of the various biofuels and their excise duty rates. It also explains the roles and responsibilities of producers, and in some cases, users, of these products.
1.2 Who should read this notice
You should read this notice if you:
- manufacture biofuels as fuel for any engine, motor or other machinery, or for heating
- blend biodiesel or bioethanol with other oils
- manufacture other fuel substitutes and fuel additives
- use biofuels in the production of electricity
1.3 What law covers this notice
Primary legislation:
- Customs and Excise Management Act 1979 (CEMA)
- The Hydrocarbon Oils Duties Act 1979 (HODA)
Secondary legislation:
- The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 (SI 2004/2065)
- The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (SI 2007/1640)
- The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) (No 2) Regulations 2007 (SI 2007/3307)
- The Other Fuel Substitutes (Rates of excise duty etc) Order 1995 (SI1995/2716)
- The Excise Warehousing (Energy Products) Regulations 2004 (SI 2004/2064)
- The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278) (‘WOWGR’)
- The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150) (‘RTR’)
- The Hydrocarbon Oil Regulations 1973 (SI 1973/1311) (‘HOR’)
- The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (SI 2008/753)
- The Hydrocarbon Oil (Marking) Regulations 2002 (SI 2002/1773)
- The Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (SI 2002/3057) (‘RDCOR’)
Changes to excise duty rates are normally contained in the annual Finance Act and are published in tax information and impact notes. The VAT law is the Value Added Tax Act 1994 and orders and regulations made under that Act.
This notice explains how we interpret the law and is not a substitute for the law.
However, parts of this notice have the force of law. These are identified at the relevant places in the notice.
Where appropriate we will quote the law and we will use the titles and abbreviations used in the primary and secondary legislation bulleted lists.
1.4 Health and safety
You must comply with all the legal provisions relating to health and safety such as the Health and Safety at Work Act 1974. These provisions may include the need to display warning notices, and to issue health and safety instructions, to both staff and visitors.
If you issue special equipment or protective clothing to your staff when they’re undertaking activities such as handling, inspecting or sampling biodiesel then you must provide similar clothing and equipment to us when we undertake the same activities.
1.5 Health and Safety Executive (HSE) — domestic production of biodiesel
The Health and Safety Executive has published advice on the hazards of producing biodiesel at home. The main points are as follows.
Biodiesel is produced commercially and can be bought from some petrol stations. However there are ‘recipes’ available on the internet for the domestic production of biodiesel. These usually involve mixing methanol with sodium hydroxide (also known as caustic soda or lye), and pouring the resulting mixture into vegetable oil.
Such home production raises serious health and safety concerns, as it involves hazardous chemicals and the risk of fire and explosion.
Making biodiesel is a potentially hazardous process that should only be carried out in controlled conditions by people with the proper training and experience.
At the very least a poorly made product could seriously damage a vehicle engine.
Find more information on domestic production of biodiesel from the Health and Safety Executive website.
1.6 Renewable Transport Fuel Obligation administered by the Department for Transport
Support is available for UK biofuels through the Renewable Transport Fuel Obligation.
Fossil fuel suppliers have an obligation to supply a certain percentage of their fuel as biofuel. They demonstrate this by either redeeming Renewable Transport Fuel Certificates or paying a buy-out price.
You can find the buy-out price in the Renewable Transport Fuel Obligation.
Suppliers of biofuels in the UK can apply to the Department for Transport to receive one Renewable Transport Fuel Certificate for every litre of liquid biofuel or kilogram of biogas they supply.
These certificates can be:
- traded (providing a potential revenue stream to biofuel suppliers)
- used by fossil fuel suppliers to meet their obligation
The Department for Transport also requires reports on the carbon and sustainability of biofuel supplied.
More information is available on the Department for Transport website.
Find out more about biofuel regulations and the Renewable Transport Fuel Obligation.
2. Biofuel producers’ obligations
2.1 What biodiesel, bioblend, bioethanol and bioethanol blend are
Biodiesel is described in the law as a diesel quality liquid fuel that is produced from biomass or waste cooking oil, where the:
- ester content is not less than 96.5% by weight
- sulphur content does not exceed 0.005% by weight, or is nil
Diesel quality means that the fuel is a substitute for diesel rather than petrol.
‘Bioblend’ means any mixture that is produced by mixing both:
- biodiesel
- 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
- capable of being used for the same purposes as light oil
‘Bioethanol blend’ means any mixture that is produced by mixing both:
- bioethanol
- 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. More details are available in paragraph 3.1.1.
This includes either any liquid:
- used as a fuel in place of mineral oil
- which is used as an additive or extender to a mineral oil
- 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.
2.3 Fuel additives
Products such as fuel system cleaners, injector cleaners, fuel conditioners and biocides are considered to be fuel additives and are liable to excise duty.
Any product that is added into the fuel supply of vehicles either by the filler cap or by various parts of the fuel system, for example the carburettor, is treated as a fuel additive.
The duty rate is determined by what sort of engine the product is designed to be used in.
Products designed:
- for use in a diesel or kerosene engine or heating system attract the heavy oil rate
- for an unleaded petrol engine attract the unleaded petrol rate
- for use in leaded petrol engines attract the leaded petrol rate
- to be multi-purpose (that is, for use in any kind of engine) attract the unleaded petrol rate
Any product that is 100% hydrocarbon oil and is used solely for lubrication is exempt from duty.
2.4 Your obligations
You will need to register and account for the duty due on any products set aside or delivered for use as motor or heating fuel if you:
- produce 2,500 litres or more of biofuels a year
- use 2,500 litres or more of biofuels as motor fuel or heating fuel on which duty has not been paid
You will need to take the following steps:
-
Register for duty on biofuels and other fuel substitutes using the online service.
-
Use form EX103 or form EX103A to provide information (‘make entry’) about your site or premises.
-
Keep records relating to the production and trade in biofuels.
-
Issue detailed delivery notes for each supply of biofuels.
-
Complete and send returns to HMRC showing the excise duty due for the return period (for example, 1 June to 30 June).
-
Pay the excise duty due (read paragraph 4.4).
If you have produced less than 2,500 litres in the last 12 months, or if you expect to produce less than this amount in the next 12 months, you may be an exempt producer.
If you’re an exempt producer you only need to keep production records (read step 3 in the list of steps), find out more in paragraph 4.2.1.
2.5 How to register
Using the online service register to pay duty on biofuels and other fuel substitutes within 30 days of producing or using 2,500 litres or more of any biofuel or other fuel substitute.
After you register we will send you a registration number. You will need to use this in all returns and correspondence about your production or use of any biofuel or other fuel substitute.
If you already have a deferment agreement in place (for example, if you’ve previously completed an HO10) you must tell HMRC about the agreement by email.
This will prevent central assessments being raised on your record.
2.5.1 Tell HMRC (‘make entry’) about your site or premises
To complete your registration you must also provide information about each of your sites or premises to HMRC using:
- form EX103, if you’re a sole trader, unincorporated partnership or other unincorporated body
- form EX103A, if you’re a limited company or a limited liability partnership
You can also contact the HMRC excise enquiries helpline for copies of the forms.
Completed forms should be sent to the Mineral Oil Reliefs Centre at morcapprovalsteam@hmrc.gov.uk.
Following receipt of your application, you may be visited to examine the suitability of your premises.
2.6 Producing biofuels or fuel substitutes, or both, on your registered (entered) premises
You only need to enter your premises once for all your production of biofuels or fuel substitutes. However, if you change premises, add more premises or change the type of fuel that you produce, you must tell us by contacting the Mineral Oil Reliefs Centre at morcrepaymentclaimsteam@hmrc.gov.uk.
2.7 Other obligations
The transport, storage, use and the treatment processes associated with producing biodiesel from tallow (melted and clarified animal fat) and waste vegetable oil (and in some circumstances from virgin non-waste vegetable oils) can be subject to various controls regulated by the Environment Agency.
These controls may include a requirement for a Pollution Prevention and Control Permit, or a Waste Management Licence.
Generally, the production of biodiesel by individuals such as householders and farmers for their own use, that is, for non-commercial purposes, would not be subject to the Pollution Prevention and Control Regulations.
Where a Pollution Prevention and Control permit is not needed, and where biodiesel production involves the treatment of waste, the requirement for waste management controls will still be relevant.
The Environment Agency considers that waste derived biodiesel has not ceased to be waste until it has been burnt in an engine for energy recovery.
The Environment Agency has set out a position that it does not consider that requiring environmental authorisations for the storage, supply and use of waste derived biodiesel for use as a motor fuel is in the public interest.
The use of waste derived biodiesel to support combustion in an industrial plant, such as a boiler, will be subject to controls under the Waste Incineration Directive, and regulated through Pollution Prevention and Control by local authorities, or the environment agency.
Failure to secure the appropriate authorisation from the agency may lead to enforcement action.
Further details on which controls apply can be obtained by contacting your local Environment Agency office.
3. Biodiesel, bioethanol and their blends
3.1 Rates of duty that apply to biofuels
Changes to excise duty rates are normally contained in the annual Finance Act and are published in tax information and impact notes, current and previous rates are also available.
3.1.1 Duty rates for fuel substitutes
Under the Hydrocarbon Oil Duties Act 1979 (HODA), the rate of duty on additives and extenders is that of the host oil. The host oil means whatever oil they are added to.
Where additives or extenders are added to rebated fuel or liquefied petroleum gas (LPG), the rate of duty on the additives or extenders should be that of the rebated fuel or LPG.
We have amended UK legislation to meet our obligation under the Energy Products Directive.
With fuel substitutes, the duty rate is applied to the whole non-hydrocarbon oil content of the liquid. So, if a duty paid-fuel substitute is added to another fuel substitute which is not duty paid, duty is due under section 6A of HODA on the duty unpaid part of the mixture.
3.2 What biomass is
Biomass is described in HODA as meaning the biodegradable fraction of:
- products, wastes and residues from agriculture, forestry and related activities
- industrial and municipal waste
This does not include mineral oils.
3.3 Confirming that your fuel meets the biodiesel specification
There are different rules relating to the production and supply of biodiesel and other fuel substitutes. For example, rebated biodiesel for use in excepted machines must be marked and supplied by a registered dealer in controlled oil, find out more in paragraph 5.4.
If we suspect, either through lack of supporting evidence, or due to other information, that your product does not meet the biodiesel specification, we may take representative samples for testing (read regulations 10 and 11 of Biofuels and Other Fuel Substitutes (for example, Payment of Excise Duties, etc) Regulations 2004).
Producers should provide evidence by having their fuel regularly tested against all aspects of the specification, find out more in paragraph 2.1.
The next paragraph has force of law.
Under the powers given by Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992 HMRC requires that details of recipes used to produce biodiesel are kept and preserved for 6 years. This requirement also applies to supporting documents showing that the recipe is followed for each batch produced and to the preservation of any test results linked to particular batches.
If your production method includes the use of additives with either straight vegetable oil or used cooking oil (or both), you should be aware that there are restrictions on the use of ‘tied’ oils.
Find out more information on tied oils in Get relief for mineral oil put to certain uses (Excise Notice 184A).
Marked or rebated fuels (such as red diesel and kerosene) must only be used as fuel, or as an additive, in an excepted vehicle or machine.
Find out more in Registered dealers in controlled oil (Excise Notice 192).
If you need more advice you should contact the HMRC excise enquiries helpline.
3.3.1 How to prove that your fuel is biodiesel
We expect that anyone producing biofuels commercially will have their fuel analysed and tested on a regular basis as a part of normal quality control.
These tests should give details of the sulphur or ester content and ideally show a breakdown of the composition of the fuel.
The recipe or formulation for biodiesel production will often be enough to determine whether the finished product can meet the full biodiesel specification, for example, anything that would reduce the ester content below 96.5% through having a low or nil ester content itself, for example, alcohol, terpine or water.
However, the recipe alone does not provide proof that a product meets (or does not meet) the specification.
Tests should be carried out on the ‘finished fuel’ and not on the raw materials used in production.
Producers should make sure that the fuel that is tested does not undergo any further process and that it is identical to the fuel put out for sale.
3.3.2 Frequency of testing
Testing should always be done when there are changes in the recipe and either or both of the:
- raw materials used
- production method
The following table is a guideline to the minimum frequency and level of tests HMRC expects.
| Production (litres per month) | Frequency of testing |
|---|---|
| Below 1,000 | Annually |
| 1,000 to 5,000 | Six monthly |
| 5,001 to 10,000 | Quarterly |
| 10,001 to 30,000 | Monthly |
| Above 30,000 | By batch |
3.4 Bioethanol
Bioethanol is a liquid fuel consisting of ethanol produced from biomass that is capable of being used for the same purposes as light oil. The duty rate of bioethanol at the time of publication is the same as that of unleaded petrol.
We have approved 2 formulations of denatured alcohol for use in the manufacture of bioethanol intended for blending with petrol for use as either road fuel or the production of biodiesel (or both).
3.4.1 Trade specific denaturants for alcohol (TSDA)
The 2 formulations approved are:
- TSDA 9 — a maximum of 99% ethanol and a minimum of 1% methanol with 10 micrograms per millilitre of denatonium benzoate added to the resulting mixture — the approved use is for blending with petrol to be used as a road fuel or to produce biodiesel in a tax warehouse
- TSDA 11 — blending with unleaded petrol with a Research Octane Number (RON) greater than 91, 1% volume — the approved use is as a road fuel
Denatonium benzoate is a proven denaturant and the level of addition of methanol (which acts as a chemical marker) falls within the agreed standard for BS EN228.
Find out more information on denatured alcohol in Production, distribution and use of denatured alcohol (Excise Notice 473).
If you want to make an application for new denaturant formulations read paragraph 3.4.6.
3.4.2 Bioethanol blend brought into the UK
If the bioethanol, which can originate from inside or outside the UK, is denatured according to the exporting country’s regulations, and the blend is the finished product (for example E5, E85, E92) the UK will accept it as being a fully denatured alcohol, meeting the specification requirements in HODA 2AB (3).
If denatured bioethanol brought in from another country is not a finished product it must either:
- be denatured according to the UK formulation
- satisfy us that it has been denatured as closely as possible to UK formulation (Denatured Alcohol Regulations — regulation (4)(6))
A finished product in these circumstances means fuel that is not subject to further processing or blending (or both), before being delivered for general sale, apart from proprietary additives such as performance and cold-start treatments.
3.4.3 Bioethanol blend imported from other countries
For the fuel to be treated as a bioethanol blend under HODA 2AB (3), bioethanol blend denatured by a country outside the UK must either:
- be denatured in accordance with the UK regulations (read paragraph 3.4.1)
- satisfy us that it has been denatured as closely as possible to one of the UK formulations (Denatured Alcohol Regulations — regulation (4)(7))
3.4.4 Bioethanol — denatured to the approved UK formulation
Bioethanol produced in approved premises, which is denatured according to one of the UK formulations and set aside as road fuel, is liable to the bioethanol rate of duty (HODA 6AD).
3.4.5 Bioethanol producers
Producers of bioethanol must hold a distiller’s licence and obtain approval of plant and production process.
Find out more in Notice 39: spirits production in the UK.
If producers who hold a distiller’s licence want to denature bioethanol, they must still be authorised by us to do so.
Anybody else who wants to denature bioethanol must apply for a licence and obtain approval of plant and production process.
Recipients of denatured bioethanol must also be licensed.
Once bioethanol is produced it is liable to alcohols duty.
It becomes exempt from alcohols duty once it is denatured (section 5(1) of FA95). However, although there’s no alcohols duty on the denatured bioethanol, a TSDA remains subject to obligations under the alcohols regime, until it is put to its intended use (Denatured Alcohols Regulations 2005).
3.4.6 Alternative TSDA formulations
We will consider applications for alternative TSDA formulations, but any new formulations must provide a similar level of revenue protection to that of the existing formulations.
It may be worth contacting a licensed or authorised denaturer with your proposals to make sure that your formulation can be produced.
Before a new TSDA is approved, you must supply enough evidence that the existing approved denatured alcohols, including TSDAs, are unsuitable for your intended purpose.
Find out more guidance in Production, distribution and use of denatured alcohol (Excise Notice 473) on the:
- obligations of producers and recipients of denatured bioethanol
- process for applying for a new TSDA
3.5 Ethyl tertiary butyl ether (ETBE)
ETBE is produced by mixing ethanol and isobutylene and reacting them with heat over a catalyst. ETBE can then be blended with petrol or burnt in an engine for use as a road fuel.
Blends of ETBE and petrol are treated as bioethanol blend under HODA 6AE upon its importation or release from a tax warehouse, it is charged duty at a composite rate in accordance with that section.
ETBE produced from synthetic ethanol is a fuel substitute liable for duty at the rate for unleaded petrol.
ETBE or petrol blends will not require a further denaturing process, but like bioblend, ETBE or petrol blends must be produced in a tax warehouse.
Following production of ETBE or petrol blends, the ethanol used in the manufacture will no longer be considered an alcohol for spirits duty purposes and will instead be treated as a motor and heating fuel.
3.6 Movements of biofuels
Biodiesel and bioethanol that are to be used in the production of another product, such as bioblend, can be designated as ‘process oils’, find out more in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179).
Warehousekeepers and producers may deliver process oils without payment of excise duty as long as they move between tax warehouses.
Denatured bioethanol can be moved without payment of duty, provided it originates from a tax warehouse, and the purpose of the movement is to allow either blending with light oil in another tax warehouse, or in the production of biodiesel also in a tax warehouse.
The Excise Warehousing (Energy Products) Regulations 2004 provide for ‘special energy products’ such as biodiesel to be stored and moved without payment of excise duty. Such movements are subject to the usual conditions (such as the use of accompanying documents).
4. Accounting for excise duty
4.1 When excise duty is chargeable
Excise duty is due on the setting aside (read paragraph 4.2) or use of biofuels for a ‘chargeable use’.
Chargeable use means the use of that substance either:
- as a fuel for any engine, motor or other machinery
- for heating
- as an additive or extender in any substance used as fuel for any motor, engine or other machinery
- for the production of bioblend or bioethanol blend
Excise duty is not chargeable if you set aside or use biofuel for any other non-motor fuel use.
For further information regarding the mixing of biodiesel and bioblend with rebated heavy oil, read section 5.
Biofuel producers (and motor and heating fuel users in general) need to register their business and tell HMRC about (‘make entry of’) their production premises if they produce 2,500 litres or more a year. Read register to pay duty on biofuels and other fuel substitutes.
4.2 When excise duty is payable on biofuels
The excise duty point for biofuels is the time when they’re:
- sent out from entered premises
- set aside
- used as a motor fuel or heating fuel
‘Set aside’ means the point at which it is decided that the product is going to be used as a motor or heating fuel. This decision means that the fuel has been set aside for a chargeable use.
4.2.1 Exempt producers or users
You’re exempt and do not need to register and account for duty if in the last 12 months you’ve produced or used, or expect to produce or use in the next 12 months, less than 2,500 litres of either any:
- biofuel
- other fuel substitute or additive
There are simple record-keeping requirements which are described in paragraph 4.10.1.
Production includes the manufacture or processing of road fuel, and the setting aside of any product that has not been charged with duty, with the intention of using it as road fuel or for any other engine or machinery.
4.2.2 Large producers
HMRC will contact you and send you monthly returns if in the last 12 months you’ve produced, or expect to produce in the next 12 months, 450,000 litres or more of:
- biofuel
- other fuel substitute or additive
If you’re a large producer who has produced less than 450,000 litres in the last 12 months, and you do not expect to exceed the amount in the next 12 months, you should email the Mineral Oil Reliefs Centre at morcapprovalsteam@hmrc.gov.uk.
4.2.3 Producers sharing premises and equipment
Regulation 8A of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (SI 1234 of 2007) which came into force on 30 June 2007, has a condition that separate producers at the same premises or sets of premises must register and account for duty, if the total of that production is 2,500 litres or more a year.
The threshold does not apply separately to each individual producer at the same premises, or sets of premises. The producers must register if total annual production at the same premises or sets of premises is 2,500 litres or more.
Partnerships, collectives and cooperatives (including non-profit making organisations) are liable to register and account for duty if total annual production is 2,500 litres or more.
4.2.4 Vegetable oil used or unused not set aside as motor or heating fuel
Vegetable oil (unused and used, processed or unprocessed) that is set aside or intended for use, as motor or heating fuel is liable to duty unless the producer is exempt, find out more in paragraph 4.2.1.
Vegetable oil producers and retailers who make and supply their oils for cooking are not liable to register and account for duty on their sales if the oil is subsequently used as, or to produce, motor or heating fuel.
Cooking oil producers and retailers who supply direct to fuel producers and distributors, are not liable for duty unless they have set aside all, or part of their production as motor or heating fuel. This should be clear in the way the product is marketed and invoiced.
In these scenarios it is the fuel producer or distributor who sets the product aside for use as motor or heating fuel, who is liable to register and account for duty.
4.3 If you import special energy products and bioethanol
If special energy products and bioethanol intended for the production of bioethanol blend are delivered direct to an excise warehouse, then duty may be suspended until the product leaves the warehouse. The duty point will be the point at which the product is released to home use.
Normally, products travelling under duty suspension must be accompanied by the appropriate accompanying documentation.
If you’re in doubt as to whether your product requires accompanying documentation, you should check with the HMRC excise enquiries helpline.
Bioethanol can only be imported into an excise warehouse if it is intended for blending to make bioethanol blend or for use in the production of biodiesel.
4.4 How to submit returns to HMRC
If you’re not an exempt producer, you need to register your premises, read paragraph 2.5.1.
4.4.1 If you’re not approved for deferment
You will need to complete an HO930 quarterly, or each month if you’re a large producer, read paragraph 4.2.2.
If you do not use or set aside any biofuels in any given return period, you should still submit an HO930 showing a nil liability.
4.4.2 If you’re approved for deferment
You will need to complete an HO10.
For more information about how to complete these forms, contact the HMRC excise enquiries helpline.
4.4.3 When to complete returns
Completed returns and payment must be received by the 15th day of the month, following the end of each return period.
For example, if your return period ends on 30 June we must receive your return and payment by 15 July. When the 15th day is not a business day, the return and payment is due on the last business day, before the 15th of the month.
If there’s a change of duty rate during the accounting period, then you need to keep a clear record of how you accounted for duty using the correct rates, at the correct times.
4.5 How to pay the excise duty
There are different ways to pay the excise duty that you owe on biofuels or gas for road use, these are:
- Direct Debit
- through your online bank account
- by post
4.6 How to account for the excise duty due on bioblend and bioethanol blend
Blending biodiesel or bioethanol with duty suspended oil to produce bioblend or bioethanol blend, must be done in a tax warehouse.
Duty payment can be deferred if you have a deferment account, read paragraph 4.8.
The excise duty due on these blends must be split between the 2 grades when completing your HO10, and be shown against the appropriate tax types.
For example, in the case of bioblend, you must account for duty under tax type:
- 589 for the biodiesel portion
- 541 for the diesel portion
The tax code for bioethanol is 595 and the tax code for unleaded petrol is 522.
In the case of rebated bioblend, you must account for duty under tax type:
- 571 for the rebated biodiesel portion
- 556 for the marked gas oil portion
You must be able to support the apportionment from your production and blending records. The proportions are to be calculated and shown in your records to the nearest 0.001%.
4.7 Deferring excise liability
Subject to the deferment conditions contained in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179), producers of fuel substitutes, biodiesel, bioethanol and their blends may defer their excise duty.
You will need to:
- get a deferment account, details can be found in Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)
- make your payments through Bacs (Bankers Automated Clearing System) or CHAPS (Clearing House Automated Payment System)
If you account for your liabilities in this way, you will need to complete an HO10 to submit a duty account, and not on an HO930.
The standard accounting period currently runs from midnight on the 15th of the month, to midnight on the 14th of the following month.
You will also need to provide a guarantee if you’re going to defer your excise duty liability, unless you’re eligible for the Excise Payment Security System (EPSS).
At the time of publishing, this guarantee must be sufficient to cover one month’s maximum excise duty liability, or £9.5 million whichever is the lower.
Guarantors can still be liable for up to twice the monthly amount shown on the guarantee.
Details of how to obtain a deferment account and the excise duty accounting procedures are given in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179).
4.7.1 Excise Payment Security System
A guarantee is required to cover any deferred payments of excise duty when excise goods (alcohol, tobacco and mineral oils) are removed to the UK home market in any of the following circumstances:
- from an excise warehouse
- upon importation
- when making payments of excise duty on removals from a UK beer, wine, made-wine, cider or perry production premises
You can apply for authorisation to make payments without a guarantee, under the Excise Payment Security System, if you meet the eligibility and authorisation criteria.
Find out more details about the scheme and application forms in Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179).
This scheme is not available to registered consignee movements in Northern Ireland as European law requires them to be covered by a guarantee.
Find out more about registered consignees.
4.9 How to measure the volume of your product
The law requires excise duty to be charged on litres measured at a standard temperature of 15°C, known as ‘standard litres’.
You’re expected, wherever practicable, to account for excise duty using standard litres. In some circumstances it may be impractical or unreasonable to do so, therefore de minimis limits may apply to certain transactions.
Find more details about Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179).
This is not an automatic entitlement and you will need to contact the HMRC excise enquiries helpline.
4.10 Records to keep
As a revenue trader you must maintain records relating to your business affairs. These will be your normal business, management and accounting records.
The Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc) Regulations 2004, as amended in 2007, also need producers to keep and maintain a motor fuels record.
The record-keeping requirements that apply to registered producers differ depending on whether you’re supplying biofuels to others, or using those that you produce yourself.
The following lists show the requirements.
Supply
Before the product leaves the producer’s premises, record:
- the date of each supply
- a description of each supply
- in the case of a fuel substitute, a description of the type of engine that it is suitable for use in
- the amount, in standard litres, of each supply set aside and sent out for a chargeable use
- the name and address of each person you make a supply to
- the address to which the supply is sent
- the number of the delivery note for each supply made
- the date on which the entry is made in the motor fuels record
- the amount and rate of duty charged on each supply
Own use
No later than the chargeable use occurs, record:
- the date of each chargeable use
- a description of the liquid being used
- in the case of a fuel substitute, a description of the type of engine that it is suitable for use in
- the amount, in standard litres, of biofuels put to a chargeable use
- the date on which the entry is made in the motor fuels record
- the amount and rate of duty due on each chargeable use
You can read the important force of law contained in paragraph 3.3.
Find out more about what records you need to keep if you’re a revenue trader.
4.10.1 Exempt producers’ records
If you’re an exempt producer (read paragraph 4.2.1) you only need to record and keep the:
- date of either each supply or own use (or both)
- amount in standard litres of each supply or own use
You should check the amounts produced at the end of each month.
If you have produced 2,500 litres or more in the last 12 months, or expect to produce 2,500 litres or more in the next 12 months, you must contact us within 30 days to register your premises (read paragraph 2.5).
The next paragraph has force of law.
Under the powers given by regulation 6 of the Biofuels and Other Fuel Substitutes Payment of Excise Duties, etc (Amendment) Regulations 2007, HMRC require that the records of litres and dates as specified in paragraph 4.11 below are kept by exempt producers and preserved for 6 years, or for a lesser period if HMRC allow.
4.11 How long you must keep records
Registered and exempt producers must keep records for 6 years.
If this will cause you problems you should contact the HMRC excise enquiries helpline who can advise you about asking for permission to keep your records for a shorter period.
4.12 Keeping paper records
You can keep your records on film or electronically, provided that the records are legible and you provide the necessary facilities to read the records.
Find out more about what records you need to keep if you’re a revenue trader.
4.13 What to show on delivery notes
Your delivery notes must show:
- the date on which the consignment was sent out
- a description of the consignment of fuel, for example, biodiesel
- in the case of other fuel substitutes, what type of engine the fuel is suitable for use in, read paragraph 2.2
- the quantity, in standard litres, of fuel sent out, for further details read paragraph 4.9
- the name and address of the consignee
- the address where the fuel was sent to
- the address from where the consignment was sent
4.14 Placing special energy products or bioethanol in a warehouse under duty suspension
You can place these products under duty suspension in an excise warehouse. However, bioethanol can be placed under duty suspension only for blending with duty suspended oil, or for use in the production of biodiesel, for more information read paragraph 4.3.
4.15 If you stop producing biofuels
Contact HMRC if you stop producing any of the fuels mentioned in this notice. We can then arrange to cancel any entries of premises, approvals and duty deferment accounts that you may have.
We will also advise you about how you may account for any extra duty that may be outstanding.
5. Biodiesel and bioblend for use in an excepted machine
5.1 Rate of duty applying to biodiesel for an excepted machine
Biodiesel intended for use in an excepted machine is subject to a rebated rate of duty. You can find the current duty rates in Rates and allowances: Excise Duty — Hydrocarbon oils.
5.2 Supplying biodiesel for use in an excepted machine
If you supply biodiesel that is intended for use in an excepted machine, your motor fuels record should contain a description indicating that the biodiesel was set aside for either:
- use as fuel for an excepted machine
- an additive or extender to any substance so used
It is your responsibility to keep evidence of the use to which the fuel has been put.
You must also be a registered dealer in controlled oils.
5.3 Self-supply of biodiesel for use in an excepted machine
If you use the biodiesel that you produce for an excepted machine (self-supply) you should apply the appropriate rate and record the supplies in your motor fuels records, read paragraph 4.10.
You should make sure that you retain evidence of the use that the fuel is put to.
5.4 Marking rebated biodiesel
If you produce 2,500 litres or more of biodiesel as fuel, you must mark any biodiesel which you intend to be used for allowed purposes in vehicles or machines, and pay the rebated rate of fuel duty.
This includes machines used for heating premises that are not used for commercial purposes, as heating is a chargeable use for biodiesel.
For an explanation of marking requirements for rebated biodiesel and bioblend (when rebated biodiesel is blended with gas oil and kerosene) read paragraph 5.9.
5.5 Approval to mark rebated biodiesel
Only approved persons may mark rebated fuels. If you’re already approved to mark rebated fuels, either as an oil producer or as a registered remote marker, your approval also covers you to mark biodiesel.
If you have entered your premises as a biodiesel producer, you may mark rebated biodiesel providing you comply with the conditions set out in paragraph 5.6.
We may withdraw this approval at any time, should we consider there is a risk to revenue. If your approval is withdrawn, you would need to have your product marked by a registered remote marker.
5.6 Conditions of approval to mark rebated biodiesel
If you mark rebated biodiesel you must comply with the conditions set out in the Hydrocarbon Oil (Marking) Regulations 2010 (HOMR) in respect of storage and labelling, as follows:
- marking substances and composite solutions may be used to mark biodiesel only in your entered production premises
- marking substances and solutions containing them must be kept either in a suitable tank or in marked containers in a secure area, and apart from all other substances
- solutions of different compositions or concentrations must be kept separate
- marked biodiesel must be stored separately from unmarked biodiesel
- the respective quantities of composite solutions used and of biodiesel marked must be separately ascertained by actual measurement, it must be possible to measure accurately the usage of small quantities of composite solution
- composite solution must be mixed with the biodiesel in the correct proportions as per HOMR reg 3
- any drum, storage tank or other container or any delivery pump or pipe must bear an indelible notice to the effect that biodiesel on which a rebate is to be claimed must not be delivered for use as fuel other than in an excepted machine
- if you supply rebated biodiesel, you include a statement on your invoice or delivery note that the biodiesel is not to be used other than as fuel for an excepted machine
- accurate records of all receipts and deliveries must be kept in accordance with the Revenue Traders (Accounts and Records) Regulations (as amended)
- facilities must be made available to sample and measure the marked product, and an acceptable method of reconciliation of the marker used must be applied
5.7 Buying biodiesel for use in an excepted machine at the full duty rate and claiming the duty difference from HMRC
The repayment scheme allowing users to reclaim the duty difference between the full rate, and the rebated rate from HMRC, has been cancelled.
Suppliers of biodiesel for use in an excepted machine should charge you the rebated rate, provided the fuel is marked, for more details about biofuels and electricity generation read paragraph 5.14.
5.8 Rates of duty that apply to bioblends used in an excepted machine
In the case of bioblend produced with rebated gas oil, the:
- biodiesel component is subject to the rebated biodiesel rate of duty
- gas oil component is subject to the rebated gas oil rate of duty, this rate applies to use in an excepted machine
In the case of biodiesel blended with kerosene for heating use only, the bioblend produced is subject to a full rebate of duty.
No rebate is permitted where biodiesel mixed with kerosene is used for any other purpose.
The duty rate for these mixes is the rate applicable to (non-rebated) bioblend, and will be accounted for at the biodiesel rate for the biodiesel portion, and the heavy oil rate for the kerosene portion, as described in paragraph 4.6.
5.9 Marking rebated biodiesel and bioblend
Rebated biodiesel and bioblend must be marked to qualify for the rebate.
The marking requirements for:
- rebated biodiesel and bioblend produced with gas oil, are as though the mixture consisted entirely of gas oil
- rebated bioblend produced with kerosene, are as though the mixture consisted entirely of kerosene
Information on the requirement for marking rebated fuels is contained in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179).
5.10 Supplying rebated biodiesel and bioblend for use in an excepted machine
If you supply rebated biodiesel or bioblend, you’re required to be a registered dealer in controlled oil and to comply with the requirements of the scheme (refer to Registered dealers in controlled oil (Excise Notice 192)).
From 1 April 2022, this requirement is extended to apply to suppliers of rebated biodiesel (not in a blend). If you supply rebated biodiesel and are not a registered dealer in controlled oil, you will need to apply to us for approval.
Find out how to apply for approval in Registered dealers in controlled oil (Excise Notice 192).
5.11 Mixing biodiesel or bioblend with rebated oil
If mixing of biodiesel with oil takes place before the duty point, a bioblend is created, and duty should be charged accordingly.
There’s no restriction on mixing:
- rebated biodiesel or partially rebated bioblend with any partially rebated oil, provided it is intended that the mixture will be used as fuel for an excepted machine
- fully rebated bioblend with any rebated oil, provided it is intended that the mixture will only be used as fuel for an excepted machine used for heating
5.12 Using rebated biodiesel or bioblend in a machine that is not an ‘excepted machine’
It is illegal to use these fuels other than for an excepted machine unless you’re approved by us to do so and pay the difference between the full rate of duty on the fuel, and the rebated rate actually paid on the fuel used.
Find out more about using rebated fuels in vehicles and machines (Excise Notice 75).
5.13 Penalties for the misuse of rebated biodiesel or rebated bioblend
The penalties that apply to misuse of rebated biodiesel or rebated bioblend, are the same as the misuse of rebated oil.
Find out more about using rebated fuels in vehicles and machines (Excise Notice 75).
5.14 Biofuels and electricity generation
Part 7 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties) Regulations 2004 allows relief from duty on biofuels used for electricity generation. This relief applies to all fuels defined in the regulations as ‘biofuels’, it is not restricted solely to those that meet the biodiesel specification.
This relief applies to:
- aqua-methanol
- biodiesel
- bioethanol
- other fuel substitutes
You cannot claim this relief if you generate electricity using:
- gas oil (diesel and hydrotreated vegetable oil)
- fuel oil
- kerosene
- bioblend
- bioethanol blend
- unleaded petrol
- other light oil
Relief can only be claimed by the ‘qualified claimant’. A qualified claimant is a person who uses biofuel to generate electricity.
If you’re approved for deferment, you should set-off the relief against your normal excise duty liability in the duty claimed section when completing the HO10.
If you’re not approved for deferment, then you should set-off the relief against your normal excise duty liability when completing an HO930.
In any other case, you will need to make a claim to the Mineral Oil Reliefs Centre at morcrepaymentclaimsteam@hmrc.gov.uk.
Claimants should use form EX55.
Form EX55 can also be used to claim back duty paid on gas oil used to generate electricity.
Find out more in Motor and heating fuels used to generate electricity — relief from Excise Duty (Excise Notice 175).
The claim should then be sent, together with any supporting documentation, to the Mineral Oil Reliefs Centre at morcrepaymentclaimsteam@hmrc.gov.uk.
In all cases, we may ask you to provide evidence to substantiate your claim. These may be in the form of purchase orders, delivery notes and sales invoices, to show that the biofuel in question has been used as fuel to generate electricity.
You may also need to provide evidence that the biofuels were duty paid, and are not the subject of any other application or claim for repayment, remission or drawback.
For more information contact the HMRC excise enquiries helpline.
5.15 Bioblend and electricity generation
The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 allow relief, in certain circumstances, from duty on bioblend used for electricity generation. This extends the relief given to rebated gas oil to include bioblend.
Details of qualification for the relief and claim procedures are contained in Motor and heating fuels used to generate electricity — relief from Excise Duty (Excise Notice 175).
5.16 Treatment of duty-paid fuel which has been accidentally mixed or become contaminated (also known as ‘slops’)
When motor fuel is delivered to home use on payment of duty and subsequently becomes contaminated, or accidentally mixed, a credit of excise duty may be allowed under the provisions of HODA section 20.
Procedures to follow in such cases are set out in Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179).
The introduction of rebated biodiesel and bioblend from 1 April 2008 meant that most duty-paid fuel consignments contain varying proportions of biofuel, and there may not be a clear audit trail to establish the exact amount if the fuel is contaminated, or accidentally mixed.
The following paragraphs explain the procedure to follow.
5.16.1 Establishing the biodiesel content of contaminated or accidentally mixed fuels — sent for marking or flushing into marked stock
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Where industrial gas oil is marked at a duty-paid terminal the assumption will be that there’s no biodiesel component, as there’s no (current) commercial reason why biodiesel should be present.
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Where automotive gas oil (AGO) is marked at a duty-paid terminal, unless there’s an audit trail to show the exact biofuel content, it will be assumed that the automotive gas oil has been blended with 5% biofuel.
Find out more information in Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179).
5.16.2 Establishing the biodiesel content of contaminated or accidentally mixed fuels — returned to producer
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Where there’s an audit trail to show that the fuel came from blended stock and the blend ratio can be established (for example, the producer has a 4.6% biofuel blend ratio for the period covering the delivery) this should be used to calculate the biodiesel element.
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If the fuel comes from distribution terminals delivering from unblended stock, it will be assumed that there’s no biofuel element.
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If the fuel comes from distribution terminals delivering from both unblended and blended stock and can be traced as coming from blended stock, it should be assumed to contain a 5% biofuel element unless the blend ratio can be established. If the blend ratio can be established (point 1. in paragraph 5.16.2) it should be used to calculate the biofuel element.
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If the fuel cannot be traced back to blended or unblended stock the biofuel element may either be assumed to be 5% or be established by laboratory analysis. Laboratory analysis will be used to settle any disputes or doubts about the biofuel content, and can be conducted at the duty suspended premises to which the fuel is returned, or at an independent laboratory.
5.16.3 Record keeping and evidence required
The details which must be recorded by the receiving warehousekeeper, or at the remote marking premises are set out in Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179).
Independent laboratory analysis is not a requirement for establishing the biofuel element.
Examples of audit trail documentation are:
- a supplier’s invoice in respect of the related original delivery showing that a duty inclusive price had been paid
- a statement from the supplying oil company (duty payer) that the delivery into the stock of source location was duty paid, if possible giving vessel name or parcel reference with the date of arrival — if so, the volumes should be matched against a cargo delivery ex-refinery or warehouse to the duty-paid location, the oil company will then be able to confirm that duty was paid on the cargo and include it when completing the HO10 for the period of the 15th of the month to the 14th with payment on the 30th
- if it is not possible to match the delivery into the source locations stock with a particular movement: a statement from the supplying oil company, confirming that duty has been paid on all bulk deliveries to the location and that the delivery or deliveries concerned, have all been drawn from stock on which duty has been paid through the deferment arrangements
6. Dealing with HMRC
6.1 Visits by HMRC
We will normally make an appointment to read you and will try to make the visit with as little disruption to your business as is possible.
When we make our appointment we will tell you:
- who we want to see
- what records we want to see
- how long we think that the visit will take
You can find out more:
- information about how we visit businesses in VAT visits and inspections
- general information about compliance checks
6.2 Officers’ powers
Our officers are allowed by law to:
- enter and inspect any production premises, or, in the case of a private dwelling, only the part of the dwelling used in connection with the revenue trade — The Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc) Regulations 2004, regulation 10 and 11
- examine any vehicle on those premises — The Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc) Regulations 2004, regulation 10 and 11
- inspect or sample any biofuel found on those premises — The Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc) Regulations 2004, regulation 10 and11
- inspect or sample any biofuel found on or in any vehicle found on those premises — The Biofuels and Other Fuel Substitutes (Payment of Excise Duties, etc) Regulations 2004, regulation 10 and 11
- require the production of your business records, and remove or take of copies of those records — CEMA 1979 s.118B, read also Revenue Trader (Accounts and Records) Regulations 1992
6.3 Penalties
If you make a false or inaccurate declaration in relation to the production or blending of biofuels, or in relation to a claim for use of biofuel in the production of electricity, or if you fail to keep either records or fail to make returns (or both) showing your excise duty liability, you could be liable to financial penalties under schedule 24 of Finance Act 2007.
Fine out more about civil penalties in Excise Notice 209.
6.4 If you disagree
If you disagree with a decision made by one of our officers you may be able to have a review or to appeal to an independent tribunal. If so, we will offer you a review in our decision letter and tell you about your right of appeal.
If you disagree with the decision, you may either accept the review offer or appeal to the independent tribunal.
If you accept the review offer, but do not agree with the review conclusion, you will still be able to appeal to the independent tribunal.
7. Terminology used in this notice
Bioblend
Any mixture that is made by mixing biodiesel and heavy oil not charged with the excise duty on hydrocarbon oil (duty-suspended heavy oil).
Biodiesel
A diesel quality liquid fuel derived from biomass or waste cooking oils, 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.
Bioethanol
A liquid fuel consisting of ethanol produced from biomass and is capable of being used for the same purposes as light oil. The liquid does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1,013.25 millibars.
Bioethanol blend
Any mixture that is produced by mixing bioethanol and hydrocarbon oil not charged with excise duty.
Biofuel
Biodiesel, bioethanol, aqua methanol or fuel substitute.
Chargeable use
The use of biofuel as fuel for any engine, motor, or other machinery, or as an additive or extender in any substance so used.
Duty suspension
The process that allows oils to be moved or stored without paying excise duty.
ETBE
ETBE is produced by mixing ethanol and isobutylene and reacting them with heat over a catalyst (read paragraph 3.5).
Excepted machine
A vehicle, vessel, machine or appliance that is of a description given in schedule 1A to the HODA.
Excise duty
The UK revenue duty chargeable on both imported and home produced energy products. It is charged at a specific rate on the quantity and description of products delivered to home use.
Excise duty point
The time when the requirement to pay any duty with which the goods become chargeable is to take effect.
Excise goods
Goods that are liable to excise duty. Biodiesel and bioethanol are classed as excise goods when they are set aside or sent out for a chargeable use.
Fuel substitute
Any liquid used in place of a mineral (hydrocarbon) oil as fuel for any motor, engine or other machinery.
Gas oil
Heavy oil of which not more than 50% by volume distils at a temperature not exceeding 240°C and of which more than 50% by volume distils at a temperature not exceeding 340°C.
Fuel oil
Heavy oil which contains in solution an amount of asphaltenes of not less than 0.5% or which contains less than 0.5% but not less than 0.1% of asphaltenes and has a closed flash point not exceeding 150°C.
Heavy oil
Means hydrocarbon oil other than light oil (HODA section 1(4)).
Home use
The UK home market.
Light oil
Means hydrocarbon oil:
(a) of which not less than 90% by volume distils at a temperature not exceeding 210°C, or
(b) which gives off an inflammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the acts relating to petroleum (HODA section 1(3))
Marked oils
Those oils that have been marked to claim a rebate of excise duty.
Marking
Adding certain chemicals and dyes to oils in order to claim a rebate of excise duty.
Mineral oils
Hydrocarbons that are liquid below 15°C. The terms ‘hydrocarbon oils’ and ‘mineral oils’ mean the same thing.
Rebate
A reduction in excise duty that is allowed on oils that have been put to industrial and off-road use. They are marked to show that they have been rebated. It is illegal to use rebated fuels as fuel in road vehicles.
Revenue trader
A person importing, exporting, producing, handling, processing, packaging, transporting or dealing in goods chargeable with excise duty.
Special energy product
A substance that is:
(a) petroleum gas
(b) animal fat set aside for use as motor or heating fuel
(c) vegetable fat set aside for use as motor or heating fuel
(d) non-synthetic methanol set aside for use as motor or heating fuel
(e) biodiesel
(f) a mixture of 2 or more of the substances specified in paragraphs (a) to (e)
Standard litre
A litre of oil measured at a temperature of 15°C.
Tax warehouse
A place where excise goods are produced, processed, held, received or dispatched under duty-suspension arrangements by an authorised warehousekeeper. Authorisation is subject to certain conditions laid down by the competent authorities of the member state where the warehouse is situated.
Tied oil
Oil that has been delivered conditionally relieved of duty under section 9 of HODA.
Your rights and obligations
Read the HMRC Charter to find out what you can expect from us and what we expect from you.
Help us to improve this notice
If you have any feedback about this notice write to:
HM Revenue and Customs
Excise Fuel Duty Policy
4th Floor East
Trinity Bridge House
2 Dearmans Place
Salford
M3 5BS
Email: oils.policymail@hmrc.gov.uk
This address is not for general enquiries.
You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.
If you need general help with this notice or have another question contact the HMRC Excise Helpline on 0300 200 3700 or email the Mineral Oil Reliefs Centre at morc.exciseenquiries@hmrc.gov.uk.
Putting things right
If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.
If you’re still unhappy, find out how to complain to HMRC.
How HMRC uses your information
Find out how HMRC uses the information we hold about you.
Updates to this page
Last updated 31 January 2024 + show all updates
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Changes to how you contact the Mineral Oils Relief Centre have been made.
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Guidance about biofuel producers' obligations has been updated in paragraph 2.4 to include heating fuel.
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Section 4.1 'When excise duty is chargeable' has been updated to remove using biofuel as a heating fuel from the list of when excise duty is not chargeable.
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First published.