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

Interpretation U.K.

2.— [F1 (1)] In these Regulations—

“approved person” means a person approved by the Commissioners under regulation 4 of the Deferment Regulations;

[F2 “aqua methanol duty” means the duty charged on aqua methanol by section 6AG of the Oil Act;]

“authorised person” means a person authorised by the Commissioners;

“biodiesel duty” means the duty charged on biodiesel by section 6AA(1) of the Oil Act M1 ;

“bioethanol duty” means the duty charged on bioethanol by section 6AD(1) of the Oil Act M2 ;

“biofuel” means [F3 aqua methanol,] biodiesel, bioethanol or fuel substitute;

“biofuels duty” means [F4 aqua methanol duty,] bioethanol duty, biodiesel duty or fuel substitute duty;

“chargeable use”—

(za)

[F5 in relation to aqua methanol, means chargeable use within the meaning of section 6AG(2) of the Oil Act,]

(a)

in relation to biodiesel, means chargeable use within the meaning of section 6AA(2) of the Oil Act M3 ,

(b)

in relation to bioethanol, means chargeable use within the meaning of section 6AD(2) of the Oil Act, and

(c)

in relation to fuel substitute, means chargeable use within the meaning of section 6A(2) of the Oil Act M4 ;

“the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992 M5 ;

“duty” means any duty of excise;

“entered premises” means premises that have been entered in accordance with [F6 regulation 8A or 8E];

[F7 “exempt producer” means a producer who is not liable under regulation 8A or 8E to make entry of production premises;]

“fuel substitute” means a liquid that is charged with fuel substitute duty;

“fuel substitute duty” means the duty charged by section 6A of the Oil Act M6 ;

[F8 “kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use kerosene as fuel;]

[F9 “large producer” means a producer whom the Commissioners have notified is a large producer in accordance with regulation 19A(1) (and that notification has not been withdrawn);]

[F8 “light oil heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use light oil as fuel;]

[F10 “motor and heating fuels record” has the meaning given in regulation 13;]

[F8 “non-kerosene heating system” means a heating system which uses a furnace or boiler which is designed or adapted to use heavy oil other than kerosene as fuel;]

“the Oil Act” means the Hydrocarbon Oil Duties Act 1979;

“producer” means a person who—

(a)

sets aside biofuel for a chargeable use, or

(b)

makes a chargeable use of biofuel,

with the consequence that biofuels duty is charged;

“production premises” means any premises in relation to which a person is a producerF11 ...;

[F12 “quarter” means the period of three calendar months commencing on 1st January, 1st April, 1st July and 1st October in any year;

“section 108” means section 108 of the Customs and Excise Management Act 1979;]

“used as motor fuel” means used—

(a)

as fuel for any engine, motor or other machinery, or

(b)

as an additive or extender in any substance so used.

[F13 (2) References to “making entry” are references to making entry under section 108 of the Customs and Excise Management Act 1979.]

Textual Amendments

F1 Reg. 2 renumbered as reg. 2(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, 3(2)

F2 Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(a)

F3 Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(b)

F4 Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(c)

F5 Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 3(d)

F6 Words in reg. 2(1) 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, 3(3)

F7 Words in reg. 2(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, 3(4)

F8 Words in reg. 2(1) inserted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 7(2)(a) (with regs. 9, 10)

F9 Words in reg. 2(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, 3(5)

F10 Words in reg. 2(1) substituted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 7(2)(b) (with regs. 9, 10)

F11 Words in reg. 2(1) omitted (30.6.2007) by virtue of The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 3(6)

F12 Words in reg. 2(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, 3(7)

F13 Reg. 2(2) 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, 3(8)

Marginal Citations

M1 Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23).

M2 Section 6AD was inserted by section 10(3) of the Finance Act 2004 (c. 12).

M3 Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23) and subsection (2) was amended by section 11 of the Finance Act 2004 (c. 12).

M4 Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34); subsection (2) was amended by section 12 of the Finance Act 2004 (c. 12).

M5 S.I. 1992/ 3152; amended by S.I. 1996/2567.

M6 Section 6A was inserted by section 11(1) of the Finance Act 1993 (c. 34) and amended by paragraph 2 of Schedule 2 to the Finance Act 2002 (c. 23) and sections 10(4) and 12 of the Finance Act 2004 (c. 12).