HCOBIG7600 - Biodiesel and Bioblend - Production, storage and delivery: Movement of biofuels
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Process Oils
Biodiesel and bioethanol that are used in the production of another product, such as bioblend, can be designated as “process oils” – see Notice 179.
Warehouse-keepers and producers may deliver process oils under duty suspension provided they are delivered to a tax warehouse that is approved to store biofuels for the purposes of producing bioblend or bioethanol blend.
Otherwise duty must be paid subject to normal tax point rules (see [## Process Oils