Are there any reliefs or repayments available from excise duty?
There are three main Schemes which allow repayment or relief from excise duty on oils. To find out if you qualify, read on: • Do you use oil as part of a industrial process? For example in paint or creosote manufacturing and other than for use in an engine, motor or other machinery or for use as a heating fuel? Then you may by eligible to receive oil conditionally relieved of duty under the Tied Oil Scheme. Public Notice 184A Mineral (Hydrocarbon) Oils put to certain uses: Excise Duty Relief provides further details. • Do you use heavy or light oil as fuel for machinery for a vessel (but not pleasure craft)? If that voyage comes within the definition of a marine voyage then you may be entitled to relief from excise duty. Public Notice 263 Marine Voyages – Excise duty relief for Mineral (Hydrocarbon) Oil provides further details. • Do you use heavy oil to grow horticultural produce primarily for sale? Then you may be entitled to repayment of excise duty. Public Notice 183 Mineral (Hydro
