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HMRC internal manual

Excise Assessments Interim Guidance

Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: light oil used as furnace oil

Notice 184B (HMRC website) Rebate of duty on light oil used as furnace fuel explains how businesses using light oil as furnace fuel may apply to be approved to receive the oil at a rebated rate. Section 14 of HODA refers. Section 14(2) states that the oil may not be put to a use other than burning as furnace fuel.

Section 14(4) provides the power to assess in situations where a person

  • uses or acquires oil in contravention of section 14(2), or
  • is liable for oil being taken into a vehicle, appliance or storage tank in contravention of section 14(2).

The amount assessed is the amount of the rebate allowed.