Charge arising on chargeable useU.K.
This section has no associated Explanatory Memorandum
2. In respect of each quantity of [aqua 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 [and 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;
[(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 [fuel 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 [(v)],
[(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 [fuel other than unleaded petrol],
(x)an additive or extender in fuel for a petrol engine powered by unleaded petrol,
[(xa)an additive or extender in fuel for an engine powered by liquefied petroleum gas,]
[(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) [or (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 [and heating] fuels record; and
(f)the amount and rate of biofuels duty charged in respect of that chargeable use.