HM Revenue and Customs Brief 10/14
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Issued 28 March 2014
Excise Duty: Legislative changes on fuel additives and the
warehousing of bioethanol for the production of biodiesel
Purpose of this brief
This HM Revenue & Customs (HMRC) brief provides
information about legislative changes on fuel additives, and the
warehousing of bioethanol for the production of biodiesel.
Who needs to read this?
Businesses involved in oil refining and blending.
Under the Energy Products Directive (EPD), the rate of duty on
additives and extenders is that of the host oil - whatever oil they are
added to. Therefore, where additives or extenders are added to rebated
fuel or liquefied petroleum gas (LPG), the rate of duty on the
additives or extenders should be that of the rebated fuel, or the LPG.
We have amended UK legislation to meet our obligation under the EPD.
In addition, HMRC has also legislated for an Extra Statutory
Concession relating to the warehousing of bioethanol for the production
of biodiesel. This gives legal cover on the policy of allowing
bioethanol to be moved into an excise warehouse where it is going to be
used in the production of biodiesel.
What are the legal changes?
These changes are contained in:
The changes come into effect on 1 April 2014.
Further information relating to fuel for road and off road use
can be found in Public
Notice 179E Biofuels and other fuel substitutes. This will be
About the Author
© Crown Copyright 2014.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
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Article Published/Sorted/Amended on Scopulus 2014-04-07 09:03:34 in Tax Articles