5 Biodiesel
Finance Act 2002 (2002 c 23) | Legislation

Hydrocarbon oil duties

5 Ìýµþ¾±´Ç»å¾±±ð²õ±ð±ô

(1)     The Hydrocarbon Oil Duties Act 1979 (c 5) is amended as follows.

(2)     After section 2 insert—

“2´¡´¡
Biodiesel

(1)     In this Act “biodiesel†means diesel quality liquid fuel—

(a)     that is produced from biomass or waste cooking oil,

(b)     the ester content of which is not less than 96.5% by weight, and

(c)     the sulphur content of which does not exceed 0.005% by weight or is nil.

(2)     In subsection (1)—

(a)     “diesel quality†means capable of being used for the same purposes as heavy oil;

(b)     “liquid†does not include any substance that is gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars;

(c)     “biomass†means vegetable and animal substances constituting the biodegradable fraction of—

(i)     products, wastes and residues from agriculture, forestry and related activities, or

(ii)     industrial and municipal waste.â€.

(3)     . . .

(4)     After section 6 (excise duty on hydrocarbon oil) insert—

“6´¡´¡
Excise duty on biodiesel

(1)     A duty of excise shall be charged on the setting aside for a chargeable use by any person, or (where it has not already been charged under this section) on the

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