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HMRC internal manual

Oils Technical Manual

Relevant Law: Hydrocarbon oil (Industrial reliefs) Regulations 2002

Section Section title Summary and comments
4 Approvals Approval may be granted individually or as a class. For example all Tied Oils delivered in the UK in containers of 210 litres or less are class approved. We may approve subject to conditions; approved furnace operators, approved repayment users or approved tied oil traders.
5 Applications for approval Three options - furnace operator, repayment user, tied oil trader (or in combination) - and can only be made by using the right application form (HO27).
6 Certificates of approval We have to give one with a unique number and saying what approved for.
7 Restriction on supply of rebated and duty free oil Tied Oil can only go to tied oil trader - rebated light oil only to furnace operator. (see the Hydrocarbon Oil Duties Act 1979 (HODA) Section 5.14)
8 Security This cross-refers to 9(1) of HODA but amounts to us being able to set conditions and/or security for tied oil traders.
9 Claims for repayment can’t be later than 3 months or for less than £250.
10 No drawback allowable where repayment permitted Cross refers to 9(4) of HODA - can’t claim drawback and get repayment for duty paid oil put to tied oil use.