The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (Statutory Instrument 2007 No. 1640) were made on 8th June and came into force on 30th June. These Regulations are enforced by the Commissioners for Her Majesty’s Revenue and Customs and amend the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 (”the principal regulations”). They remove the obligations on small producers of biofuels (”exempt producers”) to make an entry of their production premises, make returns of biofuel produced and pay excise duty. They also introduce changes relaxing the frequency with which returns and duty payments must be made by producers other than “large producers”.

A small producer is one that produces less than 2,500 litres of biofuel over 12 months.
A large producer is one that has produced 450,000 litres or more of biofuel in the 12 months immediately preceding notification.

The Regulations are available from: http://www.opsi.gov.uk/si/si2007/20071640.htm

Source: www.defra.gov.uk (accessed 09/07/07)

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