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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 No. 2065 URL: http://www.bailii.org/uk/legis/num_reg/2004/20042065.html |
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| Made | 6th August 2004 | ||
| Laid before Parliament | 10th August 2004 | ||
| Coming into force | 1st September 2004 |
| 1. | Citation and commencement |
| 2. | Interpretation |
| 3. | Construction of references to hydrocarbon oil etc. in the Oil Act[a] |
| 4. | Revocations |
| 5. | Amendment of the Deferment Regulations |
| 6. | Production in warehouse |
| 7. | Warehousing |
| 8. | Requirement to make entry of production premises |
| 9. | Storage of biofuels on production premises |
| 10. | Rights of access |
| 11. | Provision of facilities by producers etc. |
| 12. | Removal of biofuel from production premises for warehousing |
| 13. | Motor fuels record |
| 14. | Fuel substitutes record and biodiesel record |
| 15. | Delivery note |
| 16. | Measurement |
| 17. | Excise duty points |
| 18. | Person liable |
| 19. | Returns, time and method of payment |
| 20. | Interpretation of this Part |
| 21. | Relief |
| 22. | Form of relief |
| 23. | Set-off |
| 24. | Applications |
| 25. | Cancellation of relief |
| 26. | General conditions |
| 27. | Conditions imposed by the Commissioners |
| 28. | Applications for repayment under section 17A of the Oil Act |
| SCHEDULE | Particulars to be entered in the motor fuels record |
with the consequence that biofuels duty is charged;
(2) The references to hydrocarbon oil in the following provisions of the Oil Act are to be construed as including references to bioblend and bioethanol blend -
(3) The reference to the duty on hydrocarbon oil in section 15(1) of the Oil Act is to be construed as including reference to -
(4) The references to the duty on hydrocarbon oil in section 20AA(1)(a) of the Oil Act are to be construed as including references to biodiesel duty and bioethanol duty.
Revocations
4.
- (1) The Other Fuel Substitutes (Payment of Excise Duty etc.) Regulations 1995[15] are revoked.
(2) The Biodiesel and Bioblend Regulations 2002[16] are revoked.
Amendment of the Deferment Regulations
5.
- (1) Amend the Deferment Regulations as follows.
(2) In regulation 2 -
(5) In regulation 6(1) (set-offs), after the words "Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1992" insert ", all sums to which he is entitled to relief under regulation 21 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004".
(6) In regulation 11 (purposes for which duty is treated as paid), immediately after paragraph (e) insert -
Warehousing
7.
- (1) Only biofuel that is -
(3) In this regulation, "special energy product" has the same meaning as in regulation 2 of the Excise Warehousing (Energy Products) Regulations 2004[19].
enter those premises in accordance with section 108.
(2) Paragraph (1) does not apply if -
there has been no change in the particulars given in respect of that previous entry.
(3) In this regulation, "section 108" means section 108 of the Customs and Excise Management Act 1979[22].
Storage of biofuels on production premises
9.
Biofuels of different descriptions must be stored separately while on production premises, but this does not prevent biofuels from being mixed together to produce another biofuel.
Rights of access
10.
- (1) An authorised person may enter and inspect any production premises, other than a private dwellinghouse.
(2) An authorised person may examine any vehicle on those premises.
(3) An authorised person may inspect or sample any biofuel found on those premises.
(4) An authorised person may inspect or sample any biofuel found on or in any vehicle on those premises.
Provision of facilities by producers etc.
11.
Any person occupying or for the time being in charge of any premises which an authorised person enters and inspects under regulation 10 must, if required by the authorised person, give facilities for the inspection or sampling of any biofuel found -
Removal of biofuel from production premises for warehousing
12.
Subject to regulation 7 (warehousing), biofuel that is charged with biofuels duty while on entered premises may be removed from those premises for warehousing in an excise warehouse adjacent to the entered premises without payment of the biofuels duty.
(2) Notwithstanding the revocation of the regulations described in paragraph (1), the person must continue to preserve the fuel substitutes record or the biodiesel record, as the case may be, for a period of 6 years, or such lesser period as the Commissioners may allow, starting on the day that the record is made.
Delivery note
15.
- (1) This regulation applies if -
Measurement
16.
Where an authorised person requires the use of -
the excise duty point for biofuel 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[d] 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.
Person liable
18.
The person liable to pay the biofuels duty at an excise duty point fixed by regulation 17 is -
Returns, time and method of payment
19.
- (1) Subject to paragraphs (4) and (6), a producer must, in relation to each of his entered premises, no later than the fifteenth day of each month -
in respect of which there was an excise duty point in the preceding month.
(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 month would fall on a day that is not a business day, the requirements of paragraph (1) 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[25].
(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 -
(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.
(2) The amount that is afforded is the amount of the biofuels duty that has been charged and paid.
(3) Relief is allowed only upon the written application of a qualified claimant.
(4) No relief is allowed in respect of any biofuels duty that is the subject of any other application or claim for repayment, remission or drawback.
Form of relief
22.
- (1) If, at the time that the claim is made, the qualified claimant is an approved person, relief shall be in the form of an allowance to be set-off against duty payable to the Commissioners by the qualified claimant.
(2) If, at the time that the claim is made, the qualified claimant -
relief shall be in the form of an allowance to be set-off against the biofuels duty payable to the Commissioners by the qualified claimant in respect of the biofuel that is the subject of the claim for relief.
(3) In any other case, the relief shall be in the form of a repayment by the Commissioners to the qualified claimant.
(4) If two or more qualified claimants make application for relief relating to the same fuel, the Commissioners may determine which one shall be afforded the relief.
(5) If in relation to any application for relief it appears to the Commissioners that the relief applied for exceeds the amount allowable under regulation 21, they may, in such circumstances as they see fit and notwithstanding the provisions of regulations 25(1) and 26(3), reduce the amount of the claim to such lesser sum as appears to them to be allowable.
Set-off
23.
- (1) In the case described by regulation 22(1) (approved persons), the qualified claimant must set-off the relief in accordance with regulation 6 of the Deferment Regulations.
(2) In the case described by regulation 22(2) (producers), the qualified claimant must set-off the relief against the biofuels duty that he is obliged to pay under regulation 19(1).
(3) In any other case, the Commissioners may set-off the amount of any repayment under regulation 22(3) against any other debt then due to them from the qualified claimant.
Applications
24.
- (1) Applications for relief that is set-off in accordance with regulation 23(1) must be made by submitting the claim for set-off governed by regulation 6(2) of the Deferment Regulations.
(2) Applications for relief that is set-off in accordance with regulation 23(2) must accompany the return governed by regulation 19(1) that he is obliged to furnish in respect of the biofuels duty.
(3) Applications for repayment -
Cancellation of relief
25.
- (1) If there is a contravention of, or failure to comply with, any condition imposed by or under regulation 26 or 27, the relief allowed shall be cancelled.
(2) Where any relief is cancelled, any person who is a qualified claimant in relation to the application for relief shall, on demand, be liable to repay the amount of the relief.
General conditions
26.
- (1) Relief is allowed subject to the following conditions.
(2) The qualified claimant must, on being so required by the Commissioners, furnish to their satisfaction evidence that -
(3) The amount of relief applied for must not exceed the amount of relief that may be allowed by regulation 21.
Conditions imposed by the Commissioners
27.
Relief is allowed subject to such conditions (if any) as the Commissioners impose on a qualified claimant.
MW Norgrove
Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ
6th August 2004
(d) the quantity, in standard litres, of that consignment;
(e) the name and address of the consignee to whom that consignment is sent;
(f) the address to which that consignment is consigned;
(g) the number of the delivery note (see regulation 15) that accompanied that consignment;
(h) the date upon which the entry in relation to the consignment is made in the motor fuels record; and
(j) the amount and rate of biofuels duty charged in respect of that consignment.
Charge arising on chargeable use
2.
In respect of each quantity of biodiesel, bioethanol or fuel substitute that is charged with biofuels duty because it is put to chargeable use when on his premises, the following particulars must be entered in the motor fuels record on the day of the chargeable use -
(d) the quantity, in standard litres, of the biofuel put to chargeable use;
(e) the date upon which the entry in relation to the consignment is made in the motor fuels record; and
(f) the amount and rate of biofuels duty charged in respect of that chargeable use.
[2] 1979 c. 5; section 27(3) applies the definition of "the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). Section 1(2) defines "hydrocarbon oil". By virtue of section 6A(4) (inserted by section 11(1) of the Finance Act 1993 (c. 34)), the references to "hydrocarbon oil" in the following provisions (such as sections 21 and 24 and Schedules 3 and 4) shall be construed as including references to any substance on which duty is charged under section 6A and references to duty on hydrocarbon oil shall be construed, where a substance is to be treated as such oil, as including references to duty under section 6A. Section 6AC was added by section 5(4) of the Finance Act 2002 (c. 23); section 2AA(1) (inserted by section 5(2) of the Finance Act 2002) defines "biodiesel". Section 6AF was added by section 10(3) of the Finance Act 2004 (c. 12); section 2AB(1) (inserted by section 10 (1) of the Finance Act 2004) defines "bioethanol". Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26) and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 54 of Schedule 4 to the Finance Act 1994 (c. 9) and section 10(3) of the Finance Act 2002 (c. 23). Relevant amendments were made to section 21 by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34) and paragraph 55 of Schedule 4 to the Finance (No. 2) Act 1992 (c. 48). Amendments not relevant to these Regulations have been made to section 24(1). Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985 (c. 54). Paragraph 3 of Schedule 4 was substituted by section 6(3) of the Finance Act 1981 (c. 35) and relevant amendment was made by paragraph 4(2) of Schedule 2 to the Finance Act 2002 (c. 23).back
[4] Section 6AA was inserted by section 5(4) of the Finance Act 2002 (c. 23).back
[5] Section 6AD was inserted by section 10(3) of the Finance Act 2004 (c. 12).back
[6] 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).back
[7] 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).back
[8] S.I. 1992/ 3152; amended by S.I. 1996/2567.back
[9] 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).back
[10] Section 15 was modified by section 12(3), and subsection (1) amended by section 12(7)(b), of the Finance Act 1993 (c. 34) and subsection (1) was amended by section 4 of the Finance Act 1999 (c. 16).back
[11] Section 19 was modified by section 12(3) of the Finance Act 1993 (c. 34) and amended by section 8(2)(b) of the Finance Act 1996 (c. 8). Subsection (3) was amended by section 6(4) of the Finance Act 1981.back
[12] Section 20 was substituted by paragraph 1 of Schedule 4 to the Finance Act 1985 (c. 54).back
[13] Section 6AB was inserted by section 5(4) of the Finance Act 2002 (c. 23).back
[14] Section 6AE was inserted by section 10(3) of the Finance Act 2004 (c. 12).back
[15] S.I. 1995/2717, amended by S.I. 2002/1928.back
[17] 1979 c. 2; relevant amendments were made by Schedule 1of the Isle of Man Act 1979 (c. 58) and paragraph 2 of Schedule 4 to the Finance Act 1994 (c. 9).back
[18] S.I. 1999/ 1278; there are amendments not relevant to this instrument.back
[20] S.I. 1995/2717, amended by S.I. 2002/1928.back
[22] 1979 c. 2; section 108 was amended by paragraph 7 of Schedule 4 to the Finance Act 1994 (c. 9).back
[23] S.I. 1995/2717, amended by S.I. 2002/1928.back
[25] 1882 c. 61; section 92 was amended by sections 3 and 4 of the Banking and Financial Dealings Act 1971 (c. 80).back
[26] 1979 c. 5; section 17A was added by paragraph 4 of Schedule 2 to the Finance Act 2002 (c. 23).back
[27] OJ No L 283, 31.10.2003, p 51.back
[b] Amended by Correction Slip. Page 4, Part 2, delete the "}" at the end of the bold sub-heading beginning "Construction of…"; back
Page 5, regulation 5(4), inserted sub-paragraph (ba); lines two and three should be indented as line one; back
[d] Amended by Correction Slip. Page 8, regulation 17(3), line three; the second "is" should read "it"; back
[e] Amended by Correction Slip. Page 12, Schedule, paragraph 1(c)(xii); the full stop should be deleted and replaced with a semi-colon; and back
[f] Amended by Correction Slip. Page 14, Explanatory Note, Part 7, second paragraph, line three; "goods )." should read "goods).". back
© Crown copyright 2004