Regulation 2
SCHEDULE
The project to which these Regulations apply is that approved by the Commissioners for Her Majesty’s Revenue and Customs on 8th February 2007. The project seeks to establish the extent to which biodiesel in differing proportions can be used as a substitute for corresponding proportions of ultra low sulphur diesel or sulphur-free diesel when used as fuel in sectors that currently use large amounts of rebated gas oil. Mixtures of biodiesel and ultra low sulphur diesel or biodiesel and sulphur-free diesel used in the project will benefit from a rebate of excise duty equivalent to reducing the effective rate of duty to that for rebated gas oil. The duty relief conferred by these Regulations will enable participating companies to carry out extensive tests to provide an indication of the potential environmental impacts and benefits of these mixtures in particular sorts of engines that normally would operate using only gas oil; to provide information on the issues and problems that arise from this use; and to provide information on the relative benefits of using such mixtures.