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2026-07-17T12:00:00Z

Wiki revamp: restructure & modernise

← Older revision		Revision as of 12:00, 17 July 2026
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	Cooking oil can be used as a biofuel. There are regulations ~~about~~ the use of biofuels (below), but as far as Freegle is concerned requests for cooking oil to use ~~for~~ fuel ~~is not~~ a problem~~. The onus is on~~ the user to keep any ~~appropriate~~ records and pay duty if ~~necessary~~.		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'''

	~~Regulations:~~		'''4.2.1 Exempt producers or users'''

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

	4.2.1 ~~Exempt producers~~ or ~~users~~		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.

	You’re exempt and do not need to register and account for duty if in the last 12 months you’ve produced or used, or expect to produce or use in the next 12 months, less than 2,500 litres of either any:		'''4.10.1 Exempt producers' records'''

	*~~biofuel~~		If you're an exempt producer (see 4.2.1) you only need to record and keep:
	*~~other fuel substitute~~ or ~~additive~~		* the date of each supply or own use (or both)
			* the amount in standard litres of each supply or own use

	~~There are simple record-keeping requirements which are described~~ in paragraph ~~4.10~~.1.		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).

	~~Production includes~~ the ~~manufacture or processing~~ of ~~road fuel,~~ and ~~the setting aside~~ of ~~any product~~ that ~~has not been charged with duty, with~~ the ~~intention~~ of ~~using it as road fuel or~~ for ~~any other engine~~ or ~~machinery~~.		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.~~10.1 Exempt producers’~~ records		'''4.11 How long you must keep records'''

	~~If you’re an exempt producer (read paragraph 4.2.1) you only need to record and keep the:~~		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.

	*date of either each supply or own use (or both)
	*amount in standard litres of each supply or own use

	~~You should check the amounts produced at the end of each month.~~

	If you have produced 2,500 litres or more in the last 12 months, or expect to produce 2,500 litres or more in the next 12 months, you must contact HMRC within 30 days to register your premises (read paragraph 2.5).

	~~The next paragraph has force of law.~~

	Under the powers given by regulation 6 of the Biofuels and Other Fuel Substitutes Payment of Excise Duties, etc (Amendment) Regulations 2007, HMRC require that the records of litres and dates as specified in paragraph 4.11 below are kept by exempt producers and preserved for 6 years, or for a lesser period if HMRC allow.

	~~4.11 How long you must keep records~~

	Registered and exempt producers must keep records for 6 years.

	If this ~~will~~ cause ~~you~~ problems ~~you should~~ contact the HMRC excise enquiries helpline who can advise ~~you about asking for~~ permission to keep ~~your~~ records for a shorter period.

	~~4.12 Keeping paper records~~

	~~You can keep your records on film or electronically, provided that the records are legible and you provide the necessary facilities to read the records~~.

			'''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.

	Links: [[Specific Items]]		Links: [[Specific Items]]

	[[~~category~~:Specific Items]]		[[Category:Handling Specific Items]]

Jacky: Created page with "Cooking oil can be used as a biofuel. There are regulations about the use of biofuels (below), but as far as Freegle is concerned requests for cooking oil to use for fuel is..."

2022-07-17T21:10:27Z

Created page with "Cooking oil can be used as a biofuel. There are regulations about the use of biofuels (below), but as far as Freegle is concerned requests for cooking oil to use for fuel is..."

New page

Cooking oil can be used as a biofuel. There are regulations about the use of biofuels (below), but as far as Freegle is concerned requests for cooking oil to use for fuel is not a problem. The onus is on the user to keep any appropriate records and pay duty if necessary.

Regulations:

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

4.2.1 Exempt producers or users

You’re exempt and do not need to register and account for duty if in the last 12 months you’ve produced or used, or expect to produce or use in the next 12 months, less than 2,500 litres of either any:

*biofuel
*other fuel substitute or additive

There are simple record-keeping requirements which are described in paragraph 4.10.1.

Production includes the manufacture or processing of road fuel, and the setting aside of any product that has not 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 (read paragraph 4.2.1) you only need to record and keep the:

*date of either each supply or own use (or both)
*amount in standard litres of each supply or own use

You should check the amounts produced at the end of each month.

If you have produced 2,500 litres or more in the last 12 months, or expect to produce 2,500 litres or more in the next 12 months, you must contact HMRC within 30 days to register your premises (read paragraph 2.5).

The next paragraph has force of law.

Under the powers given by regulation 6 of the Biofuels and Other Fuel Substitutes Payment of Excise Duties, etc (Amendment) Regulations 2007, HMRC require that the records of litres and dates as specified in paragraph 4.11 below are kept by exempt producers and preserved for 6 years, or for a lesser period if HMRC allow.

4.11 How long you must keep records

Registered and exempt producers must keep records for 6 years.

If this will cause you problems you should contact the HMRC excise enquiries helpline who can advise you about asking for permission to keep your records for a shorter period.

4.12 Keeping paper records

You can keep your records on film or electronically, provided that the records are legible and you provide the necessary facilities to read the records.

Links: [[Specific Items]]

[[category:Specific Items]]

Cooking Oil - Revision history

RevampBot: Wiki revamp: restructure & modernise

Jacky: Created page with "Cooking oil can be used as a biofuel. There are regulations about the use of biofuels (below), but as far as Freegle is concerned requests for cooking oil to use for fuel is..."