Policy paper
Fuel Duty for heavy oil and bioblends used for heating
This tax information and impact note explains changes to the rules on using certain rebated heavy oils and bioblends in machines or appliances for heating.
Documents
Details
This measure extends the category of ‘excepted machines’ in Schedule 1A to the Hydrocarbon Oil Duties Act 1979 that can use rebated fuel for any heating use, to include all machines and appliances that use heavy oil other than gas oil, or bioblends that do not contain gas oil.
This measure will have effect from the date of Royal Assent for Finance Bill 2023-24.
Published 22 November 2023