Charging provisions
C16AAF1 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...
F6aa
for heating,
b
as an additive or extender in any substance F7used as mentioned in paragraph (a) or (aa).
F3c
for the production of bioblend.
3
The rate of duty under this section F5is the same as that in the case of heavy oil.
F44
See section 14A (biodiesel used other than as fuel for road vehicles) for rebates on duty charged under this section.