Notice

Excise Notice 175: motor and heating fuels - relief from Excise Duty: oils used to generate electricity

This notice is about relief from Excise Duty for users of fuel used to generate electricity ('Electricity Relief').

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Details

This notice gives details of the relief from excise duty available for users of fuel used to generate electricity (‘Electricity Relief’). It also explains the roles and responsibilities of qualified claimants.

Published 1 May 2014
Last updated 12 January 2016 + full page history
  1. This notice, dated January 2016, replaces the edition of May 2014 to reflect the changes introduced by the Hydrocarbon Oil Duties (Relief for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2014. The main changes to the notice are in section 3.
  2. First published.