(1)A duty of excise shall be charged on bioblend—
(a)imported into the United Kingdom, or
(b)produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being bioblend chargeable with duty under paragraph (a) above. This is subject to subsection (6) below.
(2)In this Act “bioblend” means any mixture that is produced by mixing—
(a)biodiesel, and
(b)heavy oil not charged with the excise duty on hydrocarbon oil.
[F2(3)The rate per litre of duty under this section on any bioblend is the [F3same as that in the case of heavy oil.]
F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4A)See section 14B (bioblend used [F5as fuel for excepted machines]) for rebates on duty charged under this section.]
F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)Where imported bioblend is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of the bioblend, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.]
Textual Amendments
F1Ss. 6AA-6AC inserted (24.7.2002 with effect as mentioned in s. 5(6)(7) of the amending Act) by 2002 c. 23, s. 5(4)
F2Ss. 6AB(3)-(4A) substituted for s. 6AB(3)(4) (retrospective to 1.4.2008) by Finance Act 2008 (c. 9), Sch. 5 paras. 5, 26(b)
F3Words in s. 6AB(3) substituted (retrospective to 1.4.2010) by Finance Act 2010 (c. 13), s. 12(4)(a)(12)
F4S. 6AB(4) omitted (retrospective to 1.4.2010) by virtue of Finance Act 2010 (c. 13), s. 12(4)(b)(12)
F5Words in s. 6AB(4A) substituted (1.4.2022) by Finance Act 2021 (c. 26), s. 102(2), Sch. 21 para. 3
F6S. 6AB(5) omitted (retrospective to 1.4.2010) by virtue of Finance Act 2010 (c. 13), s. 12(4)(b)(12)
Modifications etc. (not altering text)
C1S. 6AB modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4(1)(2)(i)(3), 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9