15-04-2012, 05:20 PM
UK
Before 2011: In the UK it is legal once duty on the fuel is paid, or, in the case of using or producing less than 2,500 litres per year, no duty is necessary.[12]
In the UK, drivers using SVO/PPO have in the past been prosecuted for failure to pay duty to Her Majesty's Revenue and Customs. The rate of taxation on SVO was originally set at a reduced rate of 27.1p per litre, but in late 2005, HMRC started to enforce the full diesel excise rate of 47.1p per litre.
HMRC argued that SVOs/PPOs on the market from small producers did not meet the official definition of "biodiesel" in Section 2AA of The Hydrocarbon Oil Duties Act 1979 (HODA), and consequently was merely a "fuel substitute" chargeable at the normal diesel rate. Such a policy seemed to contradict the UK Government's commitments to the Kyoto Protocol and to many EU directives and had many consequences, including an attempt to make the increase retroactive, with one organization being presented with a £16,000 back tax bill. This change in the rate of excise duty effectively removed any commercial incentive to use SVO/PPO, regardless of its desirability on environmental grounds; unless waste vegetable oil can be obtained free of charge, the combined price of SVO/PPO and taxation for its use usually exceeded the price of mineral diesel. HMRC's interpretation is widely challenged by the SVO/PPO industry and the UK pure Plant Oil Association (UKPPOA) was formed to represent the interests of people using vegetable oil as fuel and to lobby parliament.[13]
Following a review in late 2006,[14] HM Revenue & Customs has announced changes regarding the administration and collection of excise duty of biofuels and other fuel substitutes (Veg Oil). The changes came into effect on June 30, 2007. There is no longer a requirement to register to pay duty on vegetable oil used as road fuel for those who "produce" or use less than 2,500 litres per year.[15] For those producing over this threshold the biodiesel rate now applies.
In 2011, the Duties associated with the use of Biodiesel changed to reflect a flat rate of 20 pence per litre of biodiesel used. No lower threshold now exists.
Before 2011: In the UK it is legal once duty on the fuel is paid, or, in the case of using or producing less than 2,500 litres per year, no duty is necessary.[12]
In the UK, drivers using SVO/PPO have in the past been prosecuted for failure to pay duty to Her Majesty's Revenue and Customs. The rate of taxation on SVO was originally set at a reduced rate of 27.1p per litre, but in late 2005, HMRC started to enforce the full diesel excise rate of 47.1p per litre.
HMRC argued that SVOs/PPOs on the market from small producers did not meet the official definition of "biodiesel" in Section 2AA of The Hydrocarbon Oil Duties Act 1979 (HODA), and consequently was merely a "fuel substitute" chargeable at the normal diesel rate. Such a policy seemed to contradict the UK Government's commitments to the Kyoto Protocol and to many EU directives and had many consequences, including an attempt to make the increase retroactive, with one organization being presented with a £16,000 back tax bill. This change in the rate of excise duty effectively removed any commercial incentive to use SVO/PPO, regardless of its desirability on environmental grounds; unless waste vegetable oil can be obtained free of charge, the combined price of SVO/PPO and taxation for its use usually exceeded the price of mineral diesel. HMRC's interpretation is widely challenged by the SVO/PPO industry and the UK pure Plant Oil Association (UKPPOA) was formed to represent the interests of people using vegetable oil as fuel and to lobby parliament.[13]
Following a review in late 2006,[14] HM Revenue & Customs has announced changes regarding the administration and collection of excise duty of biofuels and other fuel substitutes (Veg Oil). The changes came into effect on June 30, 2007. There is no longer a requirement to register to pay duty on vegetable oil used as road fuel for those who "produce" or use less than 2,500 litres per year.[15] For those producing over this threshold the biodiesel rate now applies.
In 2011, the Duties associated with the use of Biodiesel changed to reflect a flat rate of 20 pence per litre of biodiesel used. No lower threshold now exists.
Perv 106 1.4 xs First Pug Love - Scrapped
Perv 306 1.6 5 Door Hore - Sold
110bhp 207 Hdi Sport - Used as a Brake
173bhp T25 Ph1 Diablo Dturbo - Scrapped
Thirsty Bitch Volvo 850 Estate - Sold
51bhp Berlingo Nad DT Van - Sold
Slow as f*ck Dispatch Work Horse
www.prestige-auto-care.co.uk
Perv 306 1.6 5 Door Hore - Sold
110bhp 207 Hdi Sport - Used as a Brake
173bhp T25 Ph1 Diablo Dturbo - Scrapped
Thirsty Bitch Volvo 850 Estate - Sold
51bhp Berlingo Nad DT Van - Sold
Slow as f*ck Dispatch Work Horse
www.prestige-auto-care.co.uk