HMRC’s Excise Notice 179e sets out updated legal definitions for biofuel products and fuel substitutes, along with the applicable excise duty rates, taking effect from 1 April 2022. The notice clarifies the roles and responsibilities of producers of these fuel types under UK excise law. This guidance applies to businesses manufacturing or importing biofuels and fuel substitutes for use in the UK market.
Source: HMRC (GOV.UK) – Read the original