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.
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:
- 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.
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