make your own and not pay any duty, unless over 2500 litres...
Follow up to Revenue & Customs Brief 37/07 on Biofuels Simplification
Revenue & Customs Brief 37/07
issued on 19 April 2007 confirmed that the following changes applying to biofuel producers were to be introduced:
A production threshold of 2,500 litres per annum below which producers will not need to enter premises, submit returns or pay duty, and
A reduction in the frequency of returns for all but the largest producers (defined as those producing over 450,000 litres per annum) from monthly to quarterly.
We can now confirm that these measures will be introduced on 30 June 2007.
What will small producers have to do?
All registered producers are being sent a return as usual for the month of June. Those we think likely to be below the production threshold over the next 12 months are receiving a letter with this return. The letter asks them to declare whether they expect to produce more or less than 2,500 litres in the coming year. They should complete the declaration at the foot of the letter and send it back along with their completed return by the due date.
Those who declare that they expect to produce less will be deregistered and will not receive any further returns. We will refer to producers operating below the threshold as “exempt” producers. They must, however, contact us to enter their premises if they subsequently exceed 2,500 litres in a 12 month period, or if, at any time, they expect to exceed this amount within the next 12 months. Exempt producers are also required to keep simple production records (date of production and quantity produced, in litres) on an ongoing basis, and retain these for six years. Production levels should be checked at the end of each month. If they find that they need to enter their premises, they should contact the HMRC National Advice Service on 0845 010 9000.
Those who declare that they expect to produce more than 2,500 litres over the next 12 months will remain registered and will receive quarterly returns, the first one being for the quarter 1 July to 30 September 2007.
Subsequent quarterly returns will be issued for the periods 1 October to 31 December; 1 January to 31 March and 1 April to 30 June. Returns will be issued and should be received in the last month of the quarter (September, December, March and June) for completion and payment by the due dates, which will be no later than the fifteenth day (or the last business day before the fifteenth day) of October, January, April and July.
Queries should be directed to the National Advice Service (NAS) on 0845 010 9000, quoting the number of this Brief.
What will medium-sized producers have to do?
Producers of between 2,500 and 450,000 litres per annum should complete their return for the period ending 30 June as normal. The next return they receive will be for the period from 1 July to 30 September.
A medium-sized producer who expects to produce less than 2,500 litres in the next twelve months should contact the NAS at the number above and we will arrange for them to be deregistered. Medium-sized producers who become large producers, due to an increase in production, will be contacted by HMRC to arrange for their transfer from quarterly to monthly returns.
What will large producers have to do?
Producers of over 450,000 litres per annum will remain on monthly returns. A large producer who has produced less than this amount in the last twelve months, and who expects to produce less than this amount in the next twelve months, should write in with details to HM Revenue and Customs, Mineral Oil Relief Centre, Dobson House, Regent Centre, Newcastle NE3 3PF.
Further guidance
We will update Public Notice 179E: Biofuels and other fuel substitutes to reflect the changes outlined in this Brief as soon as possible. Until then, please treat this Brief as superseding the current edition of this Notice where the two are in conflict.
Right.............. I know this will be laughed at by all who have really followed this Biocrack....................
BUT...............woffle apart, how do you make the stuff? Realistically forgetting legalities and taxes which I would simply ignore................How much will it cost me to make the stuff?
Here, Here, Argonautical, exactly what I want to know. If it's made from old chip oil there won't be anywhere enough to go around once it becomes popular!
Just google for it. You can make it from fresh veg oil for about 45-50ppl, or as low as 12ppl if you start with waste chip oil. A processing kit will set you back about a grand, or you can build your own from an old rain butt and a domestic immersion heater. Oh, and mechanical lumps like the KAD series should be fine on it.
Thanks Wiggo...........on the assumption that I am a lazy git, and the worlds worst 'Googler' can some one please furnish me with some solid info on the kit required.
I have a client at the moment who sadly is a 'Sailing Type' but he hates greedy b'stard governments as much as me, he was a food scientist for Uni-Lever........he ought to be good at helping me to 'Knock Up' a plant!
I have a triple garage, and hence the space for a fuel plant wont be an issue, is the stuff liable to 'Blow-up', and will it be like a 'Dukes Of Hazard' moonshine plant??? /forums/images/graemlins/laugh.gif /forums/images/graemlins/laugh.gif
I placed my first post recently asking for boat recommendations and many private messages to me pointed out running costs and high fuel prices rather than the information I had requested.
Assuming one has a modicum of sense they take this in to account first before deciding to buy anything with additional running costs, whether it be a big house, big car, big boat, etc
I think its called living within ones means.
And as for breaking the law to save a few £'s running a boat on chip fat /forums/images/graemlins/confused.gif
Assuming one has a modicum of sense they take this in to account first before deciding to buy anything with additional running costs, whether it be a big house, big car, big boat, etc
I think its called living within ones means.
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When we brought the big boat and big car - they WERE all affordable /forums/images/graemlins/confused.gif the boat was purchased with a view to it being the last one we ever had and it would see us into our retirement.
However, 8 years down the line, it is anything but, we are being taxed until the pips squeak by this bloody government.
We do have a "modicum of sense" /forums/images/graemlins/mad.gif which is why as soon as he has time to set up the plant my husband will be setting off down the bio diesel route
Well, actually, it's perfectly legal. HMRC has stated that you can brew up to 2500 litres per person per year for personal consumption and pay zero duty on it. Hence all the interest.
As for living within one's means, I remember diesel at 18p per litre in Weymouth a few years ago. A fill up in those days was £150 and that might last two or three weekends. The same fill is now over £500 and set to double. We don't all have the benefit of coming in to this hobby from scratch.