The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

PART 6 U.K. Excise duty points, returns and payment

Excise duty points U.K.

17.—(1) Save—

(a) in the case specified in paragraph (2), or

(b) where duty suspension arrangements apply to the biofuel,

the excise duty point for biofuel [F1 produced by a producer liable to make entry of premises under regulation 8A or 8E(6), who has not made such entry,] is the time when it is charged with biofuels duty.

(2) The excise duty point for biofuel that is sent out from entered premises having been charged with biofuels duty when on those premises is the time that the biofuel is sent out.

(3) Where biofuel is removed from entered premises in accordance with regulation 12, but it is not deposited in an adjacent excise warehouse within a reasonable time, the excise duty point for the biofuel is the time that it was sent out from the entered premises.

(4) In this regulation, “duty suspension arrangements” means any provision made by or under the customs and excise Acts (including provision made by these Regulations) for enabling goods to be held or moved without payment of duty or any provision made by or under those Acts in connection with any provision enabling goods to be so held or moved.

Textual Amendments

F1 Words in reg. 17(1) inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 7(2)

Person liable U.K.

18.  The person liable to pay the biofuels duty at an excise duty point fixed by regulation 17 is—

(a) in the case of biofuel that is charged to biofuels duty on production premises, the producer;

(b) in any other case, the person who caused the biofuel to be charged with biofuels duty.

Returns, time and method of payment U.K.

19.— [F2 (1) The requirements in paragraph (1A) apply to a producer, other than a large producer, in relation to—

(a) each of his entered premises, and

(b) any premises for which he is liable to make entry that have not been entered.

(1A) A producer to whom this paragraph applies must no later than the fifteenth day of each quarter—

(a) furnish a return of the quantities of [F3 aqua methanol,] biodiesel, bioethanol and fuel substitute, and

(b) pay the biofuels duty

in respect of which there was an excise duty point in the preceding quarter.]

(2) The return must be made on forms provided by the Commissioners for the purpose.

(3) The return must be furnished, and the payment made, to the Commissioners at such address as is specified in directions made by the Commissioners under section 116(1) of the Customs and Excise Management Act 1979.

(4) Where the fifteenth day of the [F4 quarter] would fall on a day that is not a business day, the requirements of [F5 paragraph (1A)] must be complied with no later than the last business day before that fifteenth day.

(5) In paragraph (4), “business day” means a day that is a business day within the meaning of section 92 of the Bills of Exchange Act 1882 M1 .

(6) If the producer is an approved person who is granted deferment of the biofuels duty in accordance with regulation 5 of the Deferment Regulations, then—

(a) no information need be furnished to the Commissioners in accordance with [F6 paragraph (1A)] above in relation to biofuel that is subject to that deferment, and

(b) the time when the biofuels duty is to be paid shall be the payment day specified by the Deferment Regulations.

(7) In any other case for which an excise duty point is fixed by these Regulations, the biofuels duty must be paid on or before the excise duty point.

[F7 (8) Every producer who is a producer on 30th June 2007 must, in relation to each of his entered premises, no later than 13 July 2007 —

(a) furnish a return of the quantities of biodiesel, bioethanol, and fuel substitute; and

(b) pay the biofuels duty,

in respect of which there was an excise duty point in June 2007.]

Textual Amendments

F2 Reg. 19(1)(1A) substituted for reg. 19(1) (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 8(2)

F3 Words in reg. 19(1A)(a) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 6

F4 Word in reg. 19(4) substituted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 8(3)

F5 Words in reg. 19(4) substituted (31.12.2007) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/3307), regs. 1, 3(2)

F6 Words in reg. 19(6)(a) substituted (31.12.2007) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/3307), regs. 1, 3(3)

F7 Reg. 19(8) inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 8(4)

Marginal Citations

M1 1882 c. 61; section 92 was amended by sections 3 and 4 of the Banking and Financial Dealings Act 1971 (c. 80).

[F8 Large producers U.K.

19A.— (1) The Commissioners may at any time notify a producer that he is a large producer if—

(a) in the 12 months immediately preceding notification the producer has produced 450,000 litres or more of biofuel; or

(b) they have reasonable grounds to believe that the producer will produce 450,000 litres or more of biofuel in the 12 months following notification.

(2) The Commissioners may withdraw a notification given to a large producer under [F9 paragraph (1)] if the producer satisfies them by a statement in writing that—

(a) he has produced less than 450,000 litres of biofuel in the 12 months immediately preceding that statement, and

(b) there are reasonable grounds to believe he will produce less than 450,000 litres of biofuel in the 12 months immediately following that statement.

(3) The requirements in paragraph (4) apply to a producer who is for the time being a large producer in relation to —

(a) each of his entered premises, and

(b) any premises for which he is liable to make entry that have not been entered.

(4) A large producer must no later than the fifteenth day of each month—

(a) furnish a return of the quantities of [F10 aqua methanol,] biodiesel, bioethanol and fuel substitute, and

(b) pay the biofuels duty

in respect of which there was an excise duty point in the preceding month.

[F11 (5) Regulations 19(2) to (6) apply to large producers as they apply to producers with the modifications specified in paragraphs (6) and (7).

(6) Regulation 19(4) applies as if the reference to a “quarter” was a reference to a “month” and the reference to “paragraph (1A)” was a reference to “regulation 19A(4)”.

(7) Regulation 19(6)(a) applies as if the reference to “paragraph (1A) above” was a reference to “regulation 19A(4)”.]]

Textual Amendments

F8 Reg. 19A inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 9(1)

F9 Words in reg. 19A(2) substituted (31.12.2007) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/3307), regs. 1, 4(2)

F10 Words in reg. 19A(4)(a) inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 7

F11 Regs. 19A(5)-(7) substituted for reg. 19A(5) (9.4.2008) by The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753), regs. 1(2), 8(3)