Business tax – notice

Excise Notice 183: repayment of Excise Duty on heavy oil used by growers of horticultural produce

This notice explains how horticultural producers can claim repayment of the Excise Duty on heavy mineral (hydrocarbon) oil used for eligible purposes.

Detail

This notice cancels and replaces Notice 183 (October 2009). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.