Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Table of relevant excise provisions

Products subject to excise duty Legislation Guidance
     
Spirits for use for medical or scientific purposes ALDA79/S8(4) DFS3020
Spirits for use in art or manufacture ALDA79/S10(4) DFS3040
Imported goods not for human consumption containing spirits ALDA79/S11(3) DFS3060
Duty-free oil HODA79/S10(3) Notice 184A Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief X-99_Oils Strategy
Rebated heavy oil HODA79/S13(1A) Notice 75 Fuel for road vehiclesX-99_Oils Strategy 
Kerosene HODA79/S13AB(1)(a) or (2)(a) Notice 75 Fuel for road vehiclesX-99_Oils Strategy 
Kerosene HODA79/S13AD(2) Revenue and Customs Brief 68/08
Heating oil HODA79/S13ZB(1) Revenue and Customs Brief 45/08 - Expiry of derogation on heavy waste oil Notice 179- Motor & heating fuels: General information and accounting for Excise Duty & VATX-99_Oils Strategy 
Light oil for use as furnace oil HODA79/S14(4) Notice 184B Rebate of duty on light oil used as furnace fuel X-99_Oils Strategy 
Rebated biodiesel or bioblend HODA79/S14D(1) Notice 179E Biofuels and other fuel substitutes HCOBIG13100 
Rebated heavy oil or bioblend HODA79/S14F(2)  
Road fuel gas on which no duty paid HODA79/S23(1B) Notice 76 - Excise duty on gas used as fuel in road vehicles.HCOGAS Manual 
Duty-free and rebated oil HODA79/S24(4A) Notice 179E Biofuels and other fuel substitutes HCOBIG13100 

ALDA is the Alcoholic Liquor Duties Act 1979

HODA is the Hydrocarbon Oils Duties Act 1979

CEMA is the Customs and Excise Management Act 1979

FA08/SCH41/PARA3 (1)