I am authorised to pay oils duty ex-warehouse by deferment. Can I off set duty relief due to me for electricity generation against liabilities declared on my HO10 form?
Only in relation to the duty paid on biodiesel used to generate electricity. (Relief for biodiesel is governed by a separate set of regulations to those for mineral oil relief.) For eligible mineral oils you must submit a claim on Form EX55. This is mainly because of the requirement for evidence to be provided to support oils claims, particularly in relation to CHP.