# The Biodiesel and Bioblend Regulations 2002, Regulation 6: Returns and payment of biodiesel duty


(1) Subject to paragraph (4), a producer shall, in relation to his premises, not later than the fifteenth day of the month next following the preceding month—
(a) pay the Commissioners at the specified address the amount of biodiesel duty charged in respect of all biodiesel—
(i) sent out from; and
(ii) put to a chargeable use at,
his premises in the preceding month, and
(b) furnish the Commissioners, at the specified address, a return in respect of the preceding month on the form set out in Schedule 2 to the Other Fuel Substitutes (Payment of Excise Duty etc.) Regulations 1995 containing full information in respect of the relevant matters and a declaration, signed by him, that the return is true and complete.
(2) In paragraph (1)(b) the “relevant matters” are all matters specified on the form, with the following modifications—
(a) in the box headed “Address of premises from which fuel substitutes sent out (if different from that shown opposite)” shall be entered the address of the premises from which biodiesel is sent out (if different from that shown opposite);
(b) no information is required to be entered in the box headed “Registration number”;
(c) no information is required to be entered in the box headed “Accounting Document Number”;
(d) no information is required to be entered in the first five rows of the table on the first page;
(e) in the last row of the table on the first page—
(i) in the column headed “Account (Tax Type)” the number “589” shall be inserted after “33”,
(ii) the word “Biodiesel” shall be inserted in the next column to the right, and
(iii) the quantity in litres and amount of biodiesel duty due shall be entered in the following two columns.
(3) In this regulation, “the specified address” means such address as is specified in directions made by the Commissioners under section 116 of the Customs and Excise Management Act 1979.
(4) Where the fifteenth day of the month would fall on a day that is not a business day, the obligations of paragraph (1) shall be discharged not later than the last business day before that fifteenth day.

---
Source: https://www.legislation.gov.uk/uksi/2002/1928/regulation/6 (the official version)
Page: https://openlegislation.uk/biodiesel-and-bioblend-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.