HCOBIG12100 - Sanctions: Introduction

Introduction

This section sets out the law relating to fuel including biofuels and fuel substitutesand contraventions that attract penalties.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Warning letters advising the trader of the liability to a financial penalty if they do notcomply with the relevant requirement of the appropriate regulations will normally beissued before civil penalties are imposed.

Failure to enter premises

Failure to ‘make entry’ of premises where production exceeds 2,500 litres perannum may render the producer liable to a civil penalty under Finance Act 1994,Section 9.

Fuel and any vehicles which contain the fuel may be liable to forfeiture

The Customs and Excise Management Act 1979 Section 108 (amplified forbiofuels by the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc)Regulations 2004, Regulation 8, as amended by the Biofuels and Other FuelSubstitutes (Payment of Excise Duties etc ) (Amendment) Regulations 2007.

Failure to render returns, late returns and non-payment by registered producers

The Customs and Excise Management Act 1979 Sections 108 and Section116(1)

Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004Regulation 19, as amended by the Biofuels and Other Fuel Substitutes (Payment of ExciseDuties etc) (Amendment) Regulations 2007.

Action is taken by DMB (Debt Management & Banking) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

1st Default.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

2nd and subsequent defaults(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Incomplete/inaccurate returns

The Customs and Excise Management Act 1979, Sections 118B and 118G

The Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004,Regulation 8 - as amended by the Biofuels and other Fuel Substitutes (Payment of ExciseDuties etc) (Amendment) Regulations 2007.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Failure to keep motor fuels or fuel substitutes and biodiesel records

The Customs and Excise Management Act, 1979 Sections 118A and 118G

Biofuels and other Fuel Substitute (Payment of Excise Duties etc) Regulations 2004,Regulations 13 and 14, as amended by the Biofuels and other Fuel Substitute (Payment ofExcise Duties etc) (Amendment) Regulations 2007

Civil penalty - Section 9(2) (b) of the Finance Act 1994 - £250

Failure to keep other records and accounts (e.g. recipes for producing biodiesel)

The Customs and Excise Management Act, 1979 Sections 118A and 118G

Regulation 6 of the Revenue Traders (Accounts and records) Regulations 1992

Failure to issue a delivery note

The Customs and Excise Management Act, 1979 Sections 118A and 118G

Biofuel and other Fuel substitutes (Payment of excise duties etc.) Regulations 2004,Regulation 15, as amended by the Biofuels and other Fuel Substitute (Payment of ExciseDuties etc) (Amendment) Regulations 2007

Use of biofuel on which duty has not been paid, which has been used in or removed froman ‘entered’ producers premises

The Hydrocarbon Oil Duties Act 1979, Section 22

£250 civil penalty under the Finance Act 1994, Section 9 and the goods may be liable toforfeiture

For example:- due to use of the wrong tax code, or use of the wrong biofuel definition ordescription by ‘registered’ producers.

Underdeclarations

Under-declared excise duty may be assessed under Section 12 of the Finance Act 1994 anda £250 civil penalty issued under section 9 of the Finance Act 1994.