OpenLegislation

Section 6AA Excise duty on biodieselF1C1

United Kingdom

(1)

A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the chargeable use by any person, of biodiesel.

(2)

In subsection (1) “chargeable use” means use—

(a)

as fuel for any engine, motor or other machinery, F2...

(F3aa)

for heating,

(b)

as an additive or extender in any substance F4used as mentioned in paragraph (a) or (aa).

(F5c)

for the production of bioblend.

(3)

The rate of duty under this section F6is the same as that in the case of heavy oil.

(F74)

See section 14A (biodiesel used other than as fuel for road vehicles) for rebates on duty charged under this section.

Annotations

Textual amendments

F1

Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)

F2

Word in s. 6AA(2) repealed (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 1(1)

F3

S. 6AA(2)(aa) inserted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 2(a)

F4

Words in s. 6AA(2)(b) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 2(b)

F5

S. 6AA(2)(c) added (1.1.2005) by Finance Act 2004 (c. 12), s. 11(1)(2)

F6

Words in s. 6AA(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(3)(12)

F7

S. 6AA(4) inserted (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 4, 26(b)

Modifications

C1

S. 6AA modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(h)(3), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9