The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

[^key-592f1534e10544d81848111945a2c403]: Word in Sch. para. 2(c)(vi) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 7(4)(c)(ii) (with regs. 9, 10)

[^key-4b43b70b69eb4f299dd55ca0e07f1a9b]: Words in Sch. para. 2(e) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 7(4)(c)(v) (with regs. 9, 10)

8A

• (1) A producer to whom this regulation applies is liable to make entry of all premises at which he has produced or will produce biofuel, but this is subject to regulations 8B and 8C.

• (2) A producer liable to make entry of premises must make entry of them not later than the day specified in paragraph (3).

• (3) The specified day is—

• (a) in the case of a producer with respect to whom the first condition is satisfied, the thirtieth day following the end of the calendar month in question;

• (b) in the case of a producer with respect to whom the second condition is satisfied, the thirtieth day following the day on which reasonable grounds arise for believing that he will produce that quantity;

• (c) in the case of a producer with respect to whom the third condition is satisfied, the thirtieth day following the day on which aqua methanol is first produced.

8B

A producer is not liable to make entry of production premises under regulation 8A if he has already entered the premises in accordance with section 108 for—

• (a) the purposes of that regulation; or

• (b) purposes treated as having effect under that regulation, and

that entry has not been cancelled by the Commissioners under regulation 8F.

8C

A producer who meets the first condition specified in regulation 8(2) ceases to be liable to make entry of production premises if he satisfies the Commissioners that he will produce less than 2,500 litres of biofuel in the 12 months immediately following the date he becomes liable.

8D

A producer to whom regulation 8A applies must not send out from any premises a consignment of biofuel, which is charged with biofuels duty because it is set aside for chargeable use, before he makes entry of those premises.

Requirement to make entry of production premises used by several producers

8E

• (1) Subject to paragraph (11), this regulation applies to two or more producers of biofuel with respect to whom—

• (a) the first and second conditions are satisfied; and

• (b) either the third condition or the fourth condition is satisfied.

• (2) The first condition is that the producers produce biofuel at the same premises or at the same sets of premises (“those premises”).

• (3) The second condition is that the producers have not previously made entry of those premises for the purpose of this regulation or the purposes specified in regulation 8(B); or, if they have made such entry, that entry has been cancelled by the Commissioners under regulation 8F.

• (4) The third condition is that at the end of any calendar month the total quantity of biofuel produced by all of those producers at all of those premises in the previous 12 months is 2,500 litres or more.

• (5) The fourth condition is that at any time there are reasonable grounds to believe that the total quantity of biofuel produced by all of those producers at all of those premises will be 2,500 litres or more in the following 12 months.

• (6) Each producer of biofuel to whom this regulation applies is liable to make entry of all those premises at which he has produced or, there are reasonable grounds to believe, will produce biofuel, but this is subject to paragraph (10).

• (7) A producer liable to make entry of those premises under paragraph (6) must make entry of them not later than the day specified in paragraph (8).

• (8) The specified day is—

• (a) in the case of a producer with respect to whom the third condition is satisfied, the thirtieth day following the end of the calendar month in question;

• (b) in the case of a producer with respect to whom the fourth condition is satisfied, the thirtieth day following the day on which reasonable grounds arise for believing that quantity will be produced.

• (9) Each producer to whom this regulation applies must not send out from any of those premises a consignment of biofuel, which is charged with biofuels duty because it is set aside for chargeable use, before he makes entry of those premises.

• (10) A producer who meets the third condition ceases to be liable to make entry of those premises if he satisfies the Commissioners that the total quantity of biofuel produced by all of those producers at all of those premises will be less than 2,500 litres of biofuel in the 12 months following the date on which he becomes liable.

• (11) This regulation does not apply to producers of biofuel that is aqua methanol.

Cancellation of an entry of production premises

8F

• (1) The Commissioners may at any time cancel an entry made by a producer in respect of production premises if the Commissioners are satisfied that the producer—

• (a) has produced less than 2,500 litres of biofuel in the 12 months immediately preceding the proposed date of cancellation; or

• (b) will produce less than 2,500 litres of biofuel in the 12 months immediately following the proposed date of cancellation.

• (2) Where two or more producers produce biofuel at the same premises or same sets of premises and the Commissioners are satisfied that the total quantity of biofuel produced by all those producers at all those premises—

• (a) is less than 2,500 litres in the 12 months immediately preceding the proposed date of cancellation; or

• (b) will be less than 2,500 litres in the 12 months immediately following the proposed date of cancellation,

they may cancel the entries of those premises.

• (3) The Commissioners must give a producer at least 30 days notice that they propose to cancel an entry before cancelling it.

• (4) This regulation does not apply to an entry made by a producer in respect of production premises used for the production of biofuel that is aqua methanol.

Storage of biofuels on production premises

Rights of access

Provision of facilities by producers etc.

Removal of biofuel from production premises for warehousing

13A

• (1) Every exempt producer must keep and preserve at production premises such records as may be specified in a notice published by the Commissioners and not withdrawn by a further notice.

• (2) The records required to be preserved by virtue of paragraph (1) must be preserved by the exempt producer for 6 years, or such lesser period as the Commissioner may allow, starting on the day the record is made.

Large producers

19A

• (1) The Commissioners may at any time notify a producer that he is a large producer if—

• (a) in the 12 months immediately preceding notification the producer has produced 450,000 litres or more of biofuel; or

• (b) they have reasonable grounds to believe that the producer will produce 450,000 litres or more of biofuel in the 12 months following notification.

• (2) The Commissioners may withdraw a notification given to a large producer under paragraph (1) if the producer satisfies them by a statement in writing that—

• (a) he has produced less than 450,000 litres of biofuel in the 12 months immediately preceding that statement, and

• (b) there are reasonable grounds to believe he will produce less than 450,000 litres of biofuel in the 12 months immediately following that statement.

• (3) The requirements in paragraph (4) apply to a producer who is for the time being a large producer in relation to —

• (a) each of his entered premises, and

• (b) any premises for which he is liable to make entry that have not been entered.

• (4) A large producer must no later than the fifteenth day of each month—

• (a) furnish a return of the quantities of aqua methanol, biodiesel, bioethanol and fuel substitute, and

• (b) pay the biofuels duty

in respect of which there was an excise duty point in the preceding month.

• (5) Regulations 19(2) to (6) apply to large producers as they apply to producers with the modifications specified in paragraphs (6) and (7).

• (6) Regulation 19(4) applies as if the reference to a “quarter” was a reference to a “month” and the reference to “paragraph (1A)” was a reference to “regulation 19A(4)”.

• (7) Regulation 19(6)(a) applies as if the reference to “paragraph (1A) above” was a reference to “regulation 19A(4)”.

Motor and heating fuels record