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HMRC internal manual

Oils Technical Manual

Central accounting points: Details of those functions carried out by the trader at the CAP: Collation of all duty credit and rebate details

There are certain instances where traders are entitled to claim a rebate of the amount of excise duty paid on oils. A trader who is an excise duty deferment account holder must offset these amounts against accrued liabilities in any particular accounting period. This is a requirement of Regulation 6 of The Excise Duties (Deferred Payment) Regulations 1992.