§ Mr. Jim CunninghamTo ask the Chancellor of the Exchequer what his policy is on paying duty on fuels made from cooking oil. [93474]
§ John HealeyAny substance, whether or not it is a mineral oil, is subject to excise duty where it is used as a road fuel. This duty is normally charged at the rate of the fuel for which that substance is substituting. Where cooking oil is used in diesel-engined cars, it will normally be liable at the rate set for ultra-low sulphur diesel, which is 45.82p per litre. Some cooking oil, however, may meet the specification for biodiesel for duty purposes. The duty rate for biodiesel used as a road fuel is 25.82p per litre.