Chapter HCOBIG7500
Published date | 12 April 2016 |
Record Number | HCOBIG7500 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Biodiesel on which duty has been paid may be delivered for use as motor fuel in a generator to produce electricity. Provision exists for relief of duty in such circumstances. (Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) Regulations, 2004 (BoFSR), Part 7).
(See Notice 179E for details of how relief is claimed).
Heating FuelThe use of biodiesel for heating is not a chargeable use and biodiesel may be delivered as at HCOBIG7350 (b) and (d) iii.
However, it is more likely that duty paid biodiesel is delivered for this purpose. This is due to the onus...
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