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Introduction

This section provides specific guidance on the assurance of biofuels and fuelsubstitutes.

Unless otherwise stated, the approach applied in this guidance to the assurance of biofuels producers also applies to fuel substitutes producers.

The production of biofuels and of fuel Substitutes are largely covered by the same legislation.

The guidance is aimed at Revenue & Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

General principles

This section is intended to supplement the guidance on the assurance of motor and heating fuels contained in HCODA 鈥極ils Duty Assurance鈥� and other background information contained in HCOTEG 鈥極ils 鈥� Technical鈥�.

The assurance and control of biofuels and fuel substitutes should be guided by the general principles that apply to mineral (hydrocarbon) oils.

Public Notice 179E

The guidance should be read in conjunction with Notice 179E,鈥淏iofuels and other fuel substitutes鈥�

For further information on 鈥榖iofuels simplification鈥� see HCOBIG4200.

Responsibility for this guidance

Excise Fuel Duties Policy Team has overall responsibility for this book and is responsible for:

• Maintaining and developing all policy and processes to direct and support the Excise business
• Providing policy & technical advice (e.g. escalation of queries from Unit of Expertise (UoE))
• Leading on maintenance, review & development of operational processes & systems to support operations
• Maintaining a policy assurance role.

The team responsible for this book of guidance is the

Excise Fuel Duties Team
3rd Floor West
Ralli Quays
3 Stanley Street
Salford
M60 9LA