# Hydrocarbon Oil Duties Act 1979, Section 6AA: Excise duty on biodiesel

Extent: E+W+S+N.I.

(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, ...
(aa) for heating,
(b) as an additive or extender in any substance used as mentioned in paragraph (a) or (aa).
(c) for the production of bioblend.
(3) The rate of duty under this section is the same as that in the case of heavy oil.
(4) See section 14A (biodiesel used other than as fuel for road vehicles) for rebates on duty charged under this section.

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Source: https://www.legislation.gov.uk/ukpga/1979/5/section/6AA (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/section-6AA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.