SCHEDULEParticulars to be entered in the motor F12and Heating fuels record
Charge arising on setting aside1
In respect of each consignment of F9aqua methanol, biodiesel, bioethanol or fuel substitute that is charged with biofuels duty because it is set aside for chargeable use when on the premises from which it is sent out, the following particulars must be entered in the motor F13and heating fuels record before the consignment is sent out from his premises—
a
the date on which the consignment is sent out;
b
a description of that consignment indicating whether it is F9aqua methanol, biodiesel, bioethanol or fuel substitute;
F1bb
in the case of a consignment of biodiesel on which a rebate of duty has been allowed under section 14A of the Oil Act, a description indicating that it was set aside for use F14as fuel for an excepted machine or as an additive or extender to any substance so used;
F10bc
in the case of a consignment of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon being set aside as—
i
suitable only as fuel for an engine, motor or other machinery powered by aqua methanol;
ii
suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by diesel;
iii
suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by light oil other than unleaded petrol;
iv
suitable only as an additive or extender in fuel for an engine, motor or other machinery powered by unleaded petrol;
v
suitable only as an additive or extender in fuel for an engine, motor or other machinery not falling within sub-paragraphs (ii) to (iv);
c
in the case of a consignment of fuel substitute, a description indicating that the fuel substitute has been charged with fuel substitute duty upon being set aside as—
i
suitable only as fuel for a diesel engine,
ii
suitable only as fuel for an engine, other than a piston engine, of an aircraft,
iii
suitable only as fuel for a petrol engine powered by F2fuel other than unleaded petrol,
iv
suitable only as fuel for a petrol engine powered by unleaded petrol,
v
specially produced as fuel for a piston engine of an aircraft,
vi
fuel for an engine, motor or machinery, but not falling within sub-paragraphs (i) to (v),
F15via
suitable only for use in a light oil heating system;
vib
suitable only for use in a kerosene heating system;
vic
suitable only for use in a non-kerosene heating system;
vii
suitable only as an additive or extender in fuel for a diesel engine,
viii
suitable only as an additive or extender in fuel for an engine, other than a piston engine of an aircraft,
ix
suitable only as an additive or extender in fuel for a petrol engine powered by F3fuel other than unleaded petrol,
x
suitable only as an additive or extender in fuel for a petrol engine powered by unleaded petrol,
F6xa
suitable only as an additive or extender in fuel for an engine powered by liquefied petroleum gas,
F16xb
suitable only as an additive or extender in fuel for use in a light oil heating system;
xc
suitable only as an additive or extender in fuel for use in a kerosene heating system;
xd
suitable only as an additive or extender in fuel for use in a non-kerosene heating system;
xi
a multi-purpose additive or extender (designated, made and prepared as being for use as an additive or extender in any light oil),
xii
an additive or extender not falling within sub-paragraphs (vii) to (xi);
d
the quantity, in standard litres, of that consignment;
e
the name and address of the consignee to whom that consignment is sent;
f
the address to which that consignment is consigned;
g
the number of the delivery note (see regulation 15) that accompanied that consignment;
h
the date upon which the entry in relation to the consignment is made in the motor F17and heating fuels record; and
j
the amount and rate of biofuels duty charged in respect of that consignment.
Charge arising on chargeable use2
In respect of each quantity of F9aqua methanol, biodiesel, bioethanol or fuel substitute that is charged with biofuels duty because it is put to chargeable use when on his premises, the following particulars must be entered in the motor F18and heating fuels record on the day of the chargeable use—
a
the date of chargeable use;
b
a description of the liquid indicating whether it is F9aqua methanol, biodiesel, bioethanol or fuel substitute;
F11bb
in the case of aqua methanol, a description indicating that the aqua methanol has been charged with aqua methanol duty upon chargeable use as —
i
fuel for an engine, motor or other machinery powered by aqua methanol;
ii
an additive or extender in fuel for an engine, motor or other machinery powered by diesel;
iii
an additive or extender in fuel for an engine, motor or other machinery powered by unleaded petrol;
iv
an additive or extender in fuel for an engine, motor or other machinery powered by light oil other than unleaded petrol;
v
an additive or extender in fuel for an engine, motor or other machinery not falling within sub-paragraphs (ii) to (iv);
c
in the case of fuel substitute, a description indicating that the fuel substitute has been charged with fuel substitute duty upon chargeable use as—
i
fuel for a diesel engine,
ii
fuel for an engine, other than a piston engine, of an aircraft,
iii
fuel for a petrol engine powered by F4fuel other than unleaded petrol,
iv
fuel for a petrol engine powered by unleaded petrol,
v
fuel for a piston engine of an aircraft,
vi
fuel for any other engine, motor or machinery not falling within sub-paragraphs (i) to F21(v),
F19via
suitable only for use in a light oil heating system;
vib
suitable only for use in a kerosene heating system;
vic
suitable only for use in a non-kerosene heating system;
vii
an additive or extender in fuel for a diesel engine,
viii
an additive or extender in fuel for an engine, other than a piston engine of an aircraft,
ix
an additive or extender in fuel for a petrol engine powered by F5fuel other than unleaded petrol,
x
an additive or extender in fuel for a petrol engine powered by unleaded petrol,
F7xa
an additive or extender in fuel for an engine powered by liquefied petroleum gas,
F20xb
suitable only as an additive or extender in fuel for use in a light oil heating system;
xc
suitable only as an additive or extender in fuel for use in a kerosene heating system;
xd
suitable only as an additive or extender in fuel for use in a non-kerosene heating system;
xi
an additive or extender in fuel for a piston engine of an aircraft, or
xii
an additive or extender in fuel for any engine, motor or machinery not falling within paragraphs (i) to (iv) F8or (xa);
d
the quantity, in standard litres, of the biofuel put to chargeable use;
e
the date upon which the entry in relation to the consignment is made in the motor F22and heating fuels record; and
f
the amount and rate of biofuels duty charged in respect of that chargeable use.
Words in Sch. heading inserted (1.4.2022) by The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/234), regs. 1(1), 7(4)(a) (with regs. 9, 10)