There was a thread here recently about a change to the regulations from
HMRC regarding "small producers" i.e. less that 2,500 litres per year.
I was unclear if there was a difference between a "producer" and a
"user" in particular I still had concerns that if I used straight SVO
(e.g. from Tescos, Makros etc.) I may still be liable to excise duty.
Therefore I penned an e-mail (if you can pen an e-mail?) to the HMRC for
clarification. I received an e-mail back before Christmas asking for a
postal address as they felt it was too complicated to reply by e-mail.
I duly replied (although I did wonder is this was an easy way of getting
my address to dip my tank:-) nevertheless I sent an e-mail back with my
address details.
I have just received a written reply from the HMRC and I quote:
"I can confirm that if you use less than 2,500 litres of [new or used]
straight vegetable oil [SVO] [rapeseed vegetable oil, Tesco cooking oil,
etc] per annum as road fuel in your diesel car, you will not have to pay
and excise duty to HMRC."
"Therefore I would suggest that all receipts of purchase are kept for
the fuel that propels your vehicle plus a record in litres of the
vegetable oil/biodiesel used in case the 2,500 litres limit per annum is
exceeded. Please see public notice 179E section 4.9 to 4.12 for full
details."
So, whilst it may have been obvious to the rest of you, I am happy now
as I have it in writing!
Makros here I come!
Cheers
Peter