Section 14A — Finance Act 2008: Rebate on biodiesel used other than as fuel for road vehicles

Rebate on biodiesel used other than as fuel for road vehicles 14A 1 This section applies if, at the excise duty point, it is intended that biodiesel on which duty under section 6AA is charged will not be—

a used as fuel for a road vehicle, or b used as an additive or extender in any substance so used.

2 A rebate of duty is to be allowed on the biodiesel at a rate of £0.0969 a litre less than the rate of duty under section 6AA.

3 In this section “ the excise duty point ” has the same meaning as in section 1 of the Finance (No.2) Act 1992.