The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011
These Regulations, which come into force on 1st January 2012, provide for a relief from excise duty charged on hydrocarbon oil, biodiesel, bioblend and bioethanol blend where it is purchased by a retail supplier (“the supplier”) situated in the Scottish Islands and the Scilly Isles to be supplied for use as fuel in a road vehicle.