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The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010

S.I. 2010/984 · Made 24 March 2010 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 December 2015.

Excise

Made 24th March 2010

Laid before Parliament 26th March 2010

Coming into force 1st April 2010

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred on them by sections 6AC(1)(a) and (b), (2) and (4), and 20AA(1) and (2) of the Hydrocarbon Oil Duties Act 1979f1:

Annotations to the whole text

Textual amendments

F1

Regulations revoked (except art. 2) (1.12.2015) by The Renewables Obligation Order 2015 (S.I. 2015/1947), arts. 1(2), 95(1)(b)(iii)

Footnotes

f1

1979 c. 5; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). section 1(1) was amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 20 and 22(b) and defines “the Commissioners” as meaning the Commissioners for Revenue and Customs. Section 1(2) defines “hydrocarbon oil”. By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to “hydrocarbon oil” in the provisions of the Act shall be construed as including references to any substance on which duty is charged under section 6A and references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under section 6A. Section 6AC was added by section 5(4) of the Finance Act 2002 (c. 23). Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26) and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 54 of Schedule 4 to the Finance Act 1994 (c. 9) and section 10(3) of the Finance Act 2002 (c. 23).

Contents

  1. 1Citation, commencement and effect Repealed
  2. 2Interpretation
  3. 3Construction of references to hydrocarbon oil in the Oil Act Repealed
  4. 4Relief Repealed
  5. 5Form of relief Repealed
  6. 6Amount of relief Repealed
  7. 7Set-off Repealed
  8. 8Applications Repealed
  9. 9Cancellation of relief Repealed
  10. 10General conditions Repealed
  11. 11Samples Repealed
  12. 12Conditions imposed by the Commissioners Repealed
  13. Signature
  14. Explanatory note

1Citation, commencement and effectF1

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2InterpretationI1

In these Regulations—

  • “approved person” has the meaning given in regulation 4 of the “the Deferment Regulations”;

  • “biodiesel” has the meaning given by section 2AA of the Hydrocarbon Oil Duties Act 1979f1;

  • “the Biofuel Regulations” means the Biofuels and Other Fuel Substitutes (Payment of Excise Duties Etc.) Regulations 2004f2;

  • “the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992f3;

  • “duty” means any duty of excise;

  • “the Oil Act” means the Hydrocarbon Oil Duties Act 1979;

  • “producer” has the meaning given by regulation 2(1) of the Biofuels Regulations;

  • “qualified claimant” means a producer of biodiesel from waste cooking oil who is an approved person, or who is liable to pay biofuels duty in accordance with regulation 18 of the Biofuels Regulations.

3Construction of references to hydrocarbon oil in the Oil ActF1

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4ReliefF1

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5Form of reliefF1

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6Amount of reliefF1

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7Set-offF1

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8ApplicationsF1

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9Cancellation of reliefF1

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10General conditionsF1

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11SamplesF1

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12Conditions imposed by the CommissionersF1

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Signature

Steve Lamey

Bernadette Kenny

Two of the Commissioners for Her Majesty’s Revenue & Customs

24th March 2010

Explanatory note

(This note is not part of the Regulations)

These Regulations provide for a relief from biodiesel duty in respect of biodiesel produced from waste cooking oil. Relief is allowed upon application by a qualified claimant, who is defined in Regulation 2 as a person who produces biodiesel from waste cooking oil, who is an approved person, or who is liable to pay biofuels duty in accordance with regulation 18 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004. Regulation 3 construes a reference to duty on hydrocarbon oil as including a duty on biodiesel. Regulation 4 sets out the scope of the relief.

Regulations 5 and 6 set out the form that the relief will take and how the relief shall be calculated. The relief is in the form of an allowance to be set-off against duty payable to the Commissioners for Her Majesty’s Revenue and Customs.

Regulation 7 describes how the relief is to be set-off against liability to duty of the qualified claimant. Regulation 8 provides for the way that applications for relief must be made.

Regulation 9 requires the repayment of any relief where there is contravention of, or failure to comply with, the conditions under which the relief is granted.

Regulation 10 imposes conditions that claimants for relief must, on demand, produce evidence that the biodiesel has been produced from waste cooking oil and that the duty claimed has not been subject to any other relief.

Regulation 11 states that for the purposes of regulation 10, samples of the biodiesel for which relief is being claimed, may be required.

Regulation 12 provides for the imposition of further conditions on qualified claimants.

These Regulations were made in relation to Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty establishing the European Community (General Block Exemption Regulation) (O.J. 2008 No. L214/3).

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.