Tables: table R: specimen letter refusing approval for payment of rebate
Dear ( Applicant )
Use of rebated oil as road fuel
I refer to your letter [ date ] applying for permission to use rebated oil as road fuel on repayment of the excise duty.
I should explain that authorisations to use rebated oil as fuel in road vehicles on pre-payment of the duty rebate are allowed only in very exceptional circumstances, for example where the nature of the vehicles concerned and operational requirements are such as to make the occasional use of rebated oil as road fuel essential.
Your application has been carefully considered, but unfortunately it is not of a type which comes within the very restricted range of these authorisations. I regret therefore that your application must be refused.
If you do not agree with the decision in this letter, you can ask for a formal Departmental review. Your request should be in writing, and set out the reasons why you do not agree with the decision. It should be sent within 45 days of the date of this letter to [ address of the review team ]
Copy to: RFCO …