Citation, commencement and effect

1. —(1) These Regulations may be cited as the Biodiesel Duty (Biodiesel Produced From Waste Cooking Oil) (Relief) Regulations 2010.

(2) They come into force on 1st April 2010 and are effective until 31st March 2012.

Interpretation

2. In these Regulations—

“approved person” has the meaning given in regulation 4 of the “the Deferment Regulations”;

“biodiesel” has the meaning given by section 2AA of the Hydrocarbon Oil Duties Act 1979( 2 );

“the Biofuel Regulations” means the Biofuels and Other Fuel Substitutes (Payment of Excise Duties Etc.) Regulations 2004( 3 );

“the Deferment Regulations” means the Excise Duties (Deferred Payment) Regulations 1992( 4 );

“duty” means any duty of excise;

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

“producer” has the meaning given by regulation 2(1) of the Biofuels Regulations;

“qualified claimant” means a producer of biodiesel from waste cooking oil who is an approved person, or who is liable to pay biofuels duty in accordance with regulation 18 of the Biofuels Regulations.

Construction of references to hydrocarbon oil in the Oil Act

3. —(1) The reference to duty on hydrocarbon oil in section 20AA (1)(a) of the Oil Act (power to allow reliefs) is to be construed as including a reference to duty under section 6AA of that Act (excise duty on biodiesel).

(2) The reference to hydrocarbon oil in section 20AA (2)(f) of the Oil Act is to be construed as including a reference to biodiesel.

Relief

4. —(1) Relief is afforded in accordance with these Regulations if a quantity of biodiesel has been—

(a) charged with duty, and

(b) has been produced from waste cooking oil.

(2) No relief is allowed in respect of duty that is the subject of any other application or claim for repayment, remission or drawback.

Form of relief

5. Relief shall be in the form of an allowance to be set-off against duty payable to the Commissioners by the qualified claimant.

Amount of relief

6. The amount of relief shall be calculated in accordance with the following formula—

Set-off

7. —(1) If, at the time that the claim is made, the qualified claimant is an approved person, the claimant must set-off the relief in accordance with regulation 6 of the Deferment Regulations.

(2) If, at the time that the claim is made, the qualified claimant is a biodieselproducer who is not an approved person, the claimant must set-off the relief against the biofuels duty that the claimant is obliged to pay under regulation 19(1A)(b) of the Biofuels Regulations.

Applications

8. —(1) Applications for relief that is set-off in accordance with regulation 7(1) must be made by submitting the claim for set-off governed by regulation 7(2) of the Deferment Regulations.

(2) Applications for relief that is set-off in accordance with regulation 6(2) must be made on the return governed by regulation 19(1) or 19A(3) of the Biofuels Regulations that the claimant is obliged to furnish in respect of biofuels duty.

Cancellation of relief

9. —(1) If there is a contravention of, or failure to comply with, any condition imposed by or under regulation 10, 11 or 12, 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

10. —(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—

(a) the biodiesel that is the subject of the application for relief has been produced from waste cooking oil, and

(b) the duty that is the subject of the application for relief has been charged and is not the subject of any other application or claim for repayment, remission or drawback.

(3) The amount of relief applied for must not exceed the amount of relief that may be allowed by regulation 6.

Samples

11. For the purposes of regulation 10, the qualified claimant may be required to provide samples of the biodiesel in respect of which relief is claimed under these Regulations.

Conditions imposed by the Commissioners

12. Relief is allowed subject to such conditions (if any) as the Commissioners impose on a qualified claimant.