What was the outcome on this 2002 story?

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The legal problem is, that by using 32p-a-litre cooking oil instead of costing around 73p a litre, they are not paying fuel tax.

Oh how we all dream of those days :(
 
HMRC:

What is the duty rate on cooking oil?
Cooking oil (whether used or unused) which has not been specifically produced or processed as a road fuel, will normally be classed as a fuel substitute. The duty rate will be the same as the sulphur-free diesel rate.

The important question is whether the finished fuel meets the legal definition. If a vegetable oil used as road fuel meets the fiscal definition HMRC will be happy to accept that it is entitled to the duty rate for biodiesel.

top ^How do I notify HMRC that I am using cooking oil in my vehicle?
If you use cooking oil, and/or produce biodiesel or any other fuel substitute for use in your vehicle you must contact HMRC in order to 'Make Entry'. This is to record details of where the fuel is made (or used) and to register your activity with us. You will receive information on how to record your fuel use and pay the Excise Duty due.

Please note: 'Making Entry' of your premises does not authorise you to produce a particular type of fuel or give approval to your method of production.

top ^What happens when I 'Make Entry'?
When you contact the Excise and Customs Helpline they will send you an Excise Entry Form EX 103 (sole trader or partnership) or EX103A (incorporated company) and a copy of Notice 179E Biofuels and other fuel substitutes if you do not already have one. You should complete the Excise Entry form and return it to:

HM Revenue & Customs
Mineral Oil Reliefs Centre
Dobson House
Regent Centre
Newcastle upon Tyne
NE3 3PF

top ^Can I use vegetable oil in my car if I mix it with normal diesel?
You can use vegetable oil in your car and mix it with diesel (vegetable oil is generally used as a substitute for diesel) but you will have to make arrangements to pay the Excise Duty to HMRC. See question 'How do I notify Revenue & Customs that I am using cooking oil in my vehicle?'.

Important Note: It is illegal to run your car on any fuel substitute without having first paid us the duty.

taken from:

HM Revenue & Customs

Oh and this:

Biodiesel that can be shown to meet the full definition will attract a duty rate of 20 pence per litre lower than the sulphur-free diesel rate.
 
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Thanks BUMP.

But I thought I read this from LZ earlier?

Re: SVO/WVO/Bio and whos using it?

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Currently in the U.K. it is permitted to use up to 2,500 litres of BioDiesel as a road fuel per year without the need to register and pay Duty to HMRC on each and every litre of fuel used.

However if you should use 2501 litres in a year, then you then will need to register with the HMRC and pay the Duty on ALL the 2501 litres fuel, Not just the 1 litre over the 2500 De-Minimis limit....

The De-Minimis 2K5 limit applies to 'Bio' sourced fuels ONLY.

Therefore, things like used-engine oil, Hydraulic Oils ATF fluids, transformer oils coolant oils residual oils etc, as well as Kerosine, Heating oils are NOT ALLOWED under this 'allowance'

The unorthorised use of these type fuels will contravine the Hydrocarbons Act and you will be in very hot water if caught using these as fuel in a Road-Going vehicle.

Fuels sourced from BioMass such as Ethanol should be checked at the time with HMRC as these can be covered under separate regulations.

Vegetable oil based fuels such as mixtures of veg-oil and Petrol and Std Duty-Paid Diesel are OK.

Proper BioDiesel MADE from veg-oils are also OK.


More details on this forum.

vegetableoildiesel.co.uk - Powered by XMB


Also,

http://www.vegetableoildiesel.co.uk/forum/viewthread.php?tid=8033


So, is it taxable for heavy use, i.e. after 2501 litres per years usage,

or not?

at the moment I read it like saying,
you say tomato,
I say tamato...
if you see what i mean..
 
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I do know that a lot of folk ended up in court, convicted and fined for this, at one point it looked like half of Merthyr were being done!!

I also have an idea about the 2,500 litres, but can't find a reference, if you try it you'll need to keep VERY VERY good records in order to prove you haven't used that extra litre, any suspicion and you're potentially fecked!

The best thing to do would be ring HMRC and ask, they are actually quite decent humans if they think you're on the right side of the law.
 
I do know that a lot of folk ended up in court, convicted and fined for this, at one point it looked like half of Merthyr were being done!!

I also have an idea about the 2,500 litres, but can't find a reference, if you try it you'll need to keep VERY VERY good records in order to prove you haven't used that extra litre, any suspicion and you're potentially fecked!

The best thing to do would be ring HMRC and ask, they are actually quite decent humans if they think you're on the right side of the law.

Its late and I really can't be arsed to go looking, but I have papers that I keep in the landrover that proves it is perfectly legal to use 2500 litres of veg oil without even declaring in to revenue and customs. I have a copy on the computer somewhere and a copy in my cubby box.

I keep the receipts for all the oil I buy and as I have just started using it in my current Disco I now have a notebook to log all oil and diesel in, the miles done and the cost.
 
Its late and I really can't be arsed to go looking, but I have papers that I keep in the landrover that proves it is perfectly legal to use 2500 litres of veg oil without even declaring in to revenue and customs. I have a copy on the computer somewhere and a copy in my cubby box.

I keep the receipts for all the oil I buy and as I have just started using it in my current Disco I now have a notebook to log all oil and diesel in, the miles done and the cost.

That ^^ sounds like the sort of reccords I remember being told to make.

It could also be worthwhile noting down things like holidays, anything that changes the mileage / usage pattern, just in case :)

The other thing I've just remembered, make sure anything bought for cooking use is also documented, although cooking quantities are most likely very small, unless you are the guy who ate all the chips :D

I may appear paranoid, but I've experiencce of folk falling foul of HMRC and they can be 'persistant' about reclamation of monies owed :(

As diesel just hit £1.43 in the supermarkets near me I'm tempted to go back to to burning some veg oil myself, especially s the weather has warmed up :)
 
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