Cooking Oil

Cooking oil can be used as a biofuel. There are regulations covering the use of biofuels (below), but as far as Freegle is concerned, requests for cooking oil to use as fuel aren't a problem - it's up to the user to keep any necessary records and pay duty if required.

Regulations

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

4.2.1 Exempt producers or users

You're exempt, and don't need to register and account for duty, if in the last 12 months you've produced or used - or expect to in the next 12 months - less than 2,500 litres of either:

• biofuel
• another fuel substitute or additive

There are simple record-keeping requirements, described in paragraph 4.10.1. Production includes manufacturing or processing road fuel, and setting aside any product that hasn't been charged with duty, with the intention of using it as road fuel or for any other engine or machinery.

4.10.1 Exempt producers' records

If you're an exempt producer (see 4.2.1) you only need to record and keep:

• the date of each supply or own use (or both)
• the amount in standard litres of each supply or own use

Check the amounts produced at the end of each month. If you've produced 2,500 litres or more in the last 12 months, or expect to in the next 12 months, you must contact HMRC within 30 days to register your premises (see paragraph 2.5).

The next paragraph has the force of law: under regulation 6 of the Biofuels and Other Fuel Substitutes Payment of Excise Duties, etc (Amendment) Regulations 2007, HMRC requires that the records of litres and dates specified in paragraph 4.11 are kept by exempt producers and preserved for 6 years, or a lesser period if HMRC allows.

4.11 How long you must keep records

Registered and exempt producers must keep records for 6 years. If this would cause problems, contact the HMRC excise enquiries helpline, who can advise on getting permission to keep records for a shorter period.

4.12 Keeping paper records

You can keep records on film or electronically, provided they're legible and you can supply the facilities needed to read them.

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