Rebate of duty on light oil used as furnace fuel (Excise Notice 184B)

How businesses can get a rebate of duty on light oil used as a furnace fuel.

This notice cancels and replaces Notice 184B (March 2002).

Other notices on this or related subjects

This notice explains how and when you may get a rebate of duty on light oil used as a furnace fuel.

It is for businesses that get light oil for use as furnace fuel. This does not relate to traders who get recovered light oil under the tied oils scheme. For more information about the recovery of waste oil see Get relief for mineral oil put to certain uses (Excise Notice 184A).

Primarily section 14 of the Hydrocarbon Oil Duties Act 1979 (as amended).

This notice explains how we interpret the law, and is not a substitute for the law.

If you use light oil as a furnace fuel, you may apply to be approved to receive it at a lower (rebated) rate of duty, read section 2.

Audit visits will normally be made by prior appointment. When making the appointment the audit officer will indicate generally the procedure to be followed, the documents needed for inspection and the expected duration of the audit.

When our officer visits your premises, you must provide all facilities and assistance that we may need for checking the quantities of oil and examining the premises, records and documents. The officer’s checks and enquiries may extend to oil and goods on the premises that may be directly concerned with rebate allowed under the terms of this notice.

On completion of the audit you can expect the officer to comment upon the findings. A formal letter to you may follow.