To ask the Chancellor of the Exchequer what criteria are applied by HM Revenue and Customs in assessing the composition of biogas fuel for the purposes of applying duty; and if he will make a statement. (183751)

Biogas, or methane reclaimed from landfill and other organic matter, meets the definition of “natural road fuel gas” in section 8(3)(a) of the Hydrocarbon Oil Duties Act 1979, and is liable to duty at the rate of 13.70 pence per kilogram.

Under the Fuel-testing Pilot Projects (Biogas Project) Regulations 2006, biogas produced from landfill matter under a specific pilot project is exempt from duty for an experimental period.