§ The Earl of Mar and Kellieasked. Her Majesty's Government:
Whether the classification of road fuels wholly derived either from oilseed rape or from refined used cooking oil as "mineral oils" is correct. [HL3765]
§ Lord McIntosh of HaringeyBiofuels, including those derived from oilseed rape or used cooking oil, are not classified as mineral oils under the European Council directive on the structures of excise duties on mineral oils. When used as a road fuel, however, they are required to be taxed at the same rate as the fuel for which they substitute.