Can I have a duty credit on excise duty paid elements of waste heavy oil?
HMRC does not generally allow a credit of excise duty on oil, or on the oil content of composites, which have been previously delivered from duty suspension on payment of duty. However, if oil that has been contaminated or accidentally mixed since removal from duty suspension is returned into duty suspension it may be eligible to a duty credit subject to the requirements in Notice 179 – Motor & heating fuels: General information and accounting for Excise Duty & VAT paragraph 5.8.2 to 5.8.8. Our policy includes the requirement to provide evidence that the constituents of the contamination or accidental mixing had previously borne excise duty. This requirement may be difficult to fulfil in the case of waste oils, because the recovery of such oils takes place right at the end of the supply chain.
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