Paragraph 1 Charge arising on setting aside

United Kingdom

In respect of each consignment of F1aqua methanol, biodiesel, bioethanol or fuel substitute that is charged with biofuels duty because it is set aside for chargeable use when on the premises from which it is sent out, the following particulars must be entered in the motor F2and heating fuels record before the consignment is sent out from his premises—

(a)

the date on which the consignment is sent out;

(b)

a description of that consignment indicating whether it is aqua methanol, biodiesel, bioethanol or fuel substitute;

F3(bb)

in the case of a consignment of biodiesel on which a rebate of duty has been allowed under section 14A of the Oil Act, a description indicating that it was set aside for use F4as fuel for an excepted machine or as an additive or extender to any substance so used;

F5(bc)

in the case of a consignment of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon being set aside as—

(i)

suitable only as fuel for an engine, motor or other machinery powered by aqua methanol;

(ii)

suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by diesel;

(iii)

suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by light oil other than unleaded petrol;

(iv)

suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by unleaded petrol;

(v)

suitable only as an additive or extender in fuel for an engine, motor or other machinery not falling within sub-paragraphs (ii) to (iv);

(c)

in the case of a consignment of fuel substitute, a description indicating that the fuel substitute has been charged with fuel substitute duty upon being set aside as—

(i)

suitable only as fuel for a diesel engine,

(ii)

suitable only as fuel for an engine, other than a piston engine, of an aircraft,

(iii)

suitable only as fuel for a petrol engine powered by F6fuel other than unleaded petrol,

(iv)

suitable only as fuel for a petrol engine powered by unleaded petrol,

(v)

specially produced as fuel for a piston engine of an aircraft,

(vi)

fuel for an engine, motor or machinery, but not falling within sub-paragraphs (i) to (v),

F7(via)

suitable only for use in a light oil heating system;

(vib)

suitable only for use in a kerosene heating system;

(vic)

suitable only for use in a non-kerosene heating system;

(vii)

suitable only as an additive or extender in fuel for a diesel engine,

(viii)

suitable only as an additive or extender in fuel for an engine, other than a piston engine of an aircraft,

(ix)

suitable only as an additive or extender in fuel for a petrol engine powered by F8fuel other than unleaded petrol,

(x)

suitable only as an additive or extender in fuel for a petrol engine powered by unleaded petrol,

F9(xa)

suitable only as an additive or extender in fuel for an engine powered by liquefied petroleum gas,

F10(xb)

suitable only as an additive or extender in fuel for use in a light oil heating system;

(xc)

suitable only as an additive or extender in fuel for use in a kerosene heating system;

(xd)

suitable only as an additive or extender in fuel for use in a non-kerosene heating system;

(xi)

a multi-purpose additive or extender (designated, made and prepared as being for use as an additive or extender in any light oil),

(xii)

an additive or extender not falling within sub-paragraphs (vii) to (xi);

(d)

the quantity, in standard litres, of that consignment;

(e)

the name and address of the consignee to whom that consignment is sent;

(f)

the address to which that consignment is consigned;

(g)

the number of the delivery note (see regulation 15) that accompanied that consignment;

(h)

the date upon which the entry in relation to the consignment is made in the motor F11and heating fuels record; and

(j)

the amount and rate of biofuels duty charged in respect of that consignment.

Annotations

Textual amendments

F1: Words in Sch. inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 8(a)
F2: Words in Sch. para. 1 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)(b)(i) (with regs. 9, 10)
F3: Sch. para. 1(bb) inserted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(5)(a)(i)
F4: Words in Sch. para. 1(bb) 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)(b)(ii) (with regs. 9, 10)
F5: Sch. para. 1(bc) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 8(b)
F6: Words in Sch. para. 1(c)(iii) substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(5)(a)(ii)
F7: Sch. paras. 1(c)(via)-(vic) 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)(b)(iii) (with regs. 9, 10)
F8: Words in Sch. para. 1(c)(ix) substituted (1.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(5)(a)(ii)
F9: Sch. para. 1(c)(xa) inserted (1.4.2014) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) (Amendment) Regulations 2014 (S.I. 2014/471), regs. 1, 4(a)
F10: Sch. paras. 1(c)(xb)-(xd) 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)(b)(iv) (with regs. 9, 10)
F11: Words in Sch. para. 1(h) 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)(b)(v) (with regs. 9, 10)

Notes on Schedule

Textual amendments

F1: Words in Sch. heading 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)(a) (with regs. 9, 10)