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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: misuse of kerosene

(Fully) rebated kerosene may not be used as fuel in an excepted vehicle or stationary engine unless an amount equal to the (partial) rebate on gas oil - otherwise known as red diesel - has been paid. Sections 13AA and 13AB of HODA refer. (Excepted vehicles are listed in Schedule 1 of the Act and include, road rollers and specified agricultural vehicles.)

Section 13AB(1)(a) provides the power to assess in situations where a person uses kerosene as fuel in an excepted vehicle or stationary engine in contravention of section 13AA(2).

Section 13AB(2)(a) provides the power to assess in situations where a person is liable for kerosene being taken into the fuel supply of an excepted vehicle or stationary engine in contravention of section 13AA(2).

The amount assessed is an amount equal to the rebate on an equivalent amount of gas oil.