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HMRC internal manual

Oils Technical Manual

Relevant Law: Hydrocarbon oil (Payment of Rebate) Regulations 1996

Concerns rebates of heavy oil to be used as fuel - forms HO72 - 75 apply and are in fact not only described but reproduced in the law. It allows licence holders to occasionally use rebated fuel on public roads and repay the rebate due to HMRC.

Section Section title Summary and comments
4 Effective rebate payments for the purposes of section 12(2) or 13AA(2) of the act Payment of the difference between the full and rebated duty rate has to be made by licensed users. For example an airside vehicle running on gas oil travels on public roads to be serviced at a garage and duty is due at the full rate.
5 Estimates and payments Estimates of fuel to be used are given in advance and duty due paid up front taking into account estimates of rebates.
6 Supplementary estimates, Events A, B(1), B(2) and B(3), and additional rebate payments and forms This is a complicatedly worded paragraph describing what is to happen in a variety of circumstances arising out of 5
7 Application of Regulation 6 provisions to supplementary estimates  
8 Returns …and when they should be made.
9 Records to be kept by a licensed user …and any road use to be recorded each day its used.
Shed 1   lists form HO72,3,4 & 5 and cross refs to regulations. The forms and notes for completion are reproduced following the schedule.