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Biofuels and fuel substitutes (Excise Notice 179e) from 1 April 2022

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Find out about the legal definitions of biofuel products and fuel substitutes, excise duty rates and the roles and responsibilities of producers from 1 April 2022.

This notice has been updated as a result of changes to the legislation on the use and control of rebated fuels. In particular, heating became a chargeable use for biodiesel and fuel substitutes from 1 April 2022.

It gives details of the various biofuels and their excise duty rates. It also explains the roles and responsibilities of producers, and in some cases, users, of these products.

  • manufacture biofuels as fuel for any engine, motor or other machinery, or for heating
  • blend biodiesel or bioethanol with other oils
  • manufacture fuel substitutes and fuel additives
  • use biofuels in the production of electricity
  • Customs and Excise Management Act 1979 (CEMA)
  • The Hydrocarbon Oils Duties Act 1979 (HODA)
  • The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004 (SI 2004/2065)
  • The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (SI 2007/1640)
  • The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) (No 2) Regulations 2007 (SI 2007/3307)
  • The Other Fuel Substitutes (Rates of excise duty etc) Order 1995 (SI 1995/2716)
  • The Excise Warehousing (Energy Products) Regulations 2004 (SI 2004/2064)
  • The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278) (‘WOWGR’)
  • The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3150) (‘RTR’)
  • The Hydrocarbon Oil Regulations 1973 (SI 1973/1311) (‘HOR’)
  • The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (SI 2008/753)
  • The Hydrocarbon Oil (Marking) Regulations 2002 (SI 2002/1773)
  • The Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (SI 2002/3057) (‘RDCOR’)

    • This is an extract. The publication continues at the source.

    Read the original at the source: https://www.gov.uk/guidance/biofuels-and-other-fuel-substitutes-excise-notice-179e-from-1-april-2022

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    September 18, 2026 11:34
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