Charging provisions
F16AA Excise duty on biodiesel
(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...
(b)
as an additive or extender in any substance so used.
F3(c)
for the production of bioblend.
(3)
The rate of duty under this section shall be F4£0.3619 a litre.
F5(4)
See section 14A (biodiesel used other than as fuel for road vehicles) for rebates on duty charged under this section.