# The Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010 S.I. 2010/984 · made 24 March 2010 · revised to 1 December 2015 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. Made under: Hydrocarbon Oil Duties Act 1979 (Section 6AC, Section 20AA) PDFs: Printed copy https://openlegislation.uk/biodiesel-duty-biodiesel-produced-from-waste-cooking-oil-relief-regulations-2010/pdf/uksi_20100984_en.pdf; Explanatory Memorandum https://openlegislation.uk/biodiesel-duty-biodiesel-produced-from-waste-cooking-oil-relief-regulations-2010/pdf/uksiem_20100984_en.pdf ## Introductory text 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 1979: ## 1 Citation, commencement and effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Interpretation 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 1979; “the Biofuel Regulations” means the Biofuels and Other Fuel Substitutes (Payment of Excise Duties Etc.) Regulations 2004; “the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992; “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. ## 3 Construction of references to hydrocarbon oil in the Oil Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Form of relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Amount of relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Set-off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Applications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Cancellation of relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 General conditions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Samples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Conditions imposed by the Commissioners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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. --- Source: https://www.legislation.gov.uk/uksi/2010/984 (the official version) Page: https://openlegislation.uk/biodiesel-duty-biodiesel-produced-from-waste-cooking-oil-relief-regulations-2010 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.