Paragraph 2 Charge arising on chargeable use

United Kingdom

In respect of each quantity of F1aqua methanol, biodiesel, bioethanol or fuel substitute that is charged with biofuels duty because it is put to chargeable use when on his premises, the following particulars must be entered in the motor F2and heating fuels record on the day of the chargeable use—

(a)

the date of chargeable use;

(b)

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

F3(bb)

in the case of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon chargeable use as —

(i)

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

(ii)

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

(iii)

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

(iv)

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

(v)

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 fuel substitute, a description indicating that the fuel substitute has been charged with fuel substitute duty upon chargeable use as—

(i)

fuel for a diesel engine,

(ii)

fuel for an engine, other than a piston engine, of an aircraft,

(iii)

fuel for a petrol engine powered by F4fuel other than unleaded petrol,

(iv)

fuel for a petrol engine powered by unleaded petrol,

(v)

fuel for a piston engine of an aircraft,

(vi)

fuel for any other engine, motor or machinery not falling within sub-paragraphs (i) to F5(v),

F6(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)

an additive or extender in fuel for a diesel engine,

(viii)

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

(ix)

an additive or extender in fuel for a petrol engine powered by F7fuel other than unleaded petrol,

(x)

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

F8(xa)

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

F9(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)

an additive or extender in fuel for a piston engine of an aircraft, or

(xii)

an additive or extender in fuel for any engine, motor or machinery not falling within paragraphs (i) to (iv) F10or (xa);

(d)

the quantity, in standard litres, of the biofuel put to chargeable use;

(e)

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

(f)

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

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. 2 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)(i) (with regs. 9, 10)
F3: Sch. para. 2(bb) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 8(c)
F4: Words in Sch. para. 2(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)(b)
F5: 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)
F6: Sch. paras. 2(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)(c)(iii) (with regs. 9, 10)
F7: Words in Sch. para. 2(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)(b)
F8: Sch. para. 2(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(b)(i)
F9: Sch. paras. 2(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)(c)(iv) (with regs. 9, 10)
F10: Words in Sch. para. 2(c)(xii) 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(b)(ii)
F11: 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)

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)