The Fuel-testing Pilot Projects (Biomix Project) Regulations 2007

Citation and commencement

1.  These Regulations may be cited as the Fuel-testing Pilot Projects (Biomix Project) Regulations 2007 and come into force on 1st March 2007.

Interpretation

2.  In these Regulations—

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

“biomix” means a mixture that is produced by mixing—

(a)

biodiesel with sulphur-free diesel, or

(b)

biodiesel with ultra low sulphur diesel;

“the project” means the project described in the Schedule.

Experimental fuel

3.  Biomix is an experimental fuel.

Experimental period

4.  The experimental period for biomix is 1st March 2007 to 31st August 2008.

Relief

5.—(1) On biomix used or to be used for the purposes of the project there shall be allowed relief from excise duty in the form specified in paragraph (2) or, as the case may be, paragraph (3) (subject to any conditions imposed and directions given by the Commissioners).

(2) Where biomix consists of a mixture of biodiesel and sulphur-free diesel, relief shall be in the form of a rebate of excise duty less the amount per litre for the time being specified in section 11(1)(b)(1) of the Act (rebate for gas oil which is not ultra low sulphur diesel).

(3) Where biomix consists of a mixture of biodiesel and ultra low sulphur diesel, relief shall be in the form of a rebate of excise duty less the amount per litre for the time being specified in section 11(1)(ba)(2) of the Act (rebate for ultra low sulphur diesel oil).

Paul Gray

Mike Eland

Two of the Commissioners for Her Majesty’s Revenue and Customs

7th February 2007