The Legal Question
As of the 30th June 2007 small producers of Bio and other fuel additives or substitutes (Veg oil) will no longer have to register premises or pay duty as long as they produce 2500L a year or less. This is enough for a private user to run all year on oil. The latest details are http://www.hmrc.gov.uk/si/2007-1640-em.pdf.
Veg oil has never been more attractive as a fuel.
For producers of more than 2500L the following still applies but with quarterly returns for all but the biggest producers.
This only applies to the UK
It is perfectly legal to use SVO and WVO (Cooking oil) in your Diesel (ON THE ROAD) as long as you have paid the fuel duty to HM Customs.
At the moment only BIODIESEL duty is at .2835p per litre and WVO and SVO duty is at .4835p per litre.
It would now seem that Bio for non road use is at 0.0313p per litre.
If you use WVO or SVO you register as a Fuels Substitute Producer and at the end of each month you send a returns form declaring how much you used. You add a Cheque and your done.
It's much the same if you produce Bio but you can pay the lower rate.
You start by ringing Customs on 0845 010 9000 and asking them to send you form EX103. You use this to register your home address for the production of Fuel substitutes. When you send this back (HMCE, Mineral Oils Relief Centre, Dobson House, Regent Centre, Gosforth, Newcastle-on-Tyne, NE3 3PF) you will receive a letter and your code. You use the code to fill in your returns each month.
Why register, well if you get stopped using WVO SVO you can show this to prove you are legal. You can advertise for waste oil. You cannot be prosecuted for putting oil in your tank. Best of all you can stick a Biodiesel sticker on your car.
The fuel registration form
The fuel return form
It would seem that as long as you can prove that SVO meets the definition you can pay the lower rate. Summary of Responses- Review of the definition of biodiesel (Acrobat PDF, 35KB)
It may be the case that small personal producers my no longer have to be registered. This will make things much easier for us. When firm details are available I will bring them to you.
Firm details http://www.hmrc.gov.uk/briefs
We will also add any other material that might be beneficial.
If you have any details that will help people fill in the forms then please email us.
If you have a recipe for Bio then send that as well.
