The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 No. 2065

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

Returns, time and method of payment U.K.

19.— [F1 (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 [F2 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 [F3 quarter] would fall on a day that is not a business day, the requirements of [F4 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 [F5 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.

[F6 (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

F1 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)

F2 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

F3 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)

F4 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)

F5 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)

F6 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).