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HMRC internal manual

Excise Repayment of Overpaid Duty

From
HM Revenue & Customs
Updated
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Claims for excise duty where there has been an error by HMRC: When can a claim be made under Schedule 3 of the Finance Act 2001

Examples of when claims may be made under Schedule 3 are shown in the following table

Goods Type of refusal (error) Law
     
Spirits used for medical or scientific purposes Refused authorisation to acquire duty free spirits. Notice 47 (Website) Section 8 ALDA

FA 2001 Sched 3 para 1 (2) (a)

       
  Spirits used in art or manufacture Refused authorisation to acquire duty free spirits. Notice 47 (Website) Section 10 ALDA
FA 2001 Sched 3 para 1 (2) (a)      
  Spirits in imported goods not for human consumption Refused direction to treat imported goods as not containing spirits. Notice 64 (Website) Section 11 ALDA

FA 2001 Sched 3 para 1 (2) (b)

       
  Oil delivered for home use for certain industrial purposes Refused approval to acquire duty-free oil delivered for home use for certain industrial purposes. Notice 184A (Website) Section 9(1) HODA
FA 2001 Sched 3 para 1 (2) (c)      
  Heavy oil used for a permitted purpose Refused consent to put oil acquired duty-free under section 9(1) HODA to a non-qualifying use Section 10(1) HODA

FA 2001 Sched 3 para 1 (2) (d)

       
  Light oil used for furnace fuel Refused approval to use rebated light oil as furnace fuel. Notice 184B (Website) Section 14(1) HODA
FA 2001 Sched 3 para 1 (2) (c)      
  Rebated heavy oil on whose delivery for home use a rebate has been allowed Refused approval to use rebated heavy oil for a permitted purpose Section 11(1) HODA
FA 2001 Sched 3 para 2

The above list may not be exhaustive and you should consider each case on its own merit in order to determine whether or not it meets the criteria described at ERODG3100.