Biofuel in the United Kingdom

The biofuel sector in the United Kingdom, under the auspices of the government's Renewable Transport Fuel Obligation (RTFO), has been progressing towards enhanced sustainable energy solutions.

The national annex of BS EN 14214 specifies a maximum CFPP for B100 biodiesel of -15 °C in the winter (16 November - 15 March inclusive) and -5 °C for the rest of the year.

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.

[5] Following a review in late 2006,[6] HM Revenue & Customs has announced changes regarding the administration and collection of excise duty of biofuels and other fuel substitutes (Veg Oil).