Get relief for mineral oil put to certain uses (Excise Notice 184A)

This notice explains how you can get relief from excise duty on oil put to certain uses. This is known in the trade as the Industrial Relief Scheme or the Tied Oils Scheme. Tied Oils Scheme is used where appropriate in this notice. This notice has been updated as a result of the UK leaving the European Union.

This notice is for traders who either supply or use oils for an industrial purpose.

The primary law is Section 9 of the Hydrocarbon Oil Duties Act 1979 (as amended), to support the relief the Commissioners of HMRC made regulations — The Hydrocarbon Oil (Industrial Relief) Regulations 2002 — which came into force in July and September 2002.

This notice explains how HMRC interprets the law. It is not a substitute for the law.

Hydrocarbon Oil Regulations 1973, Section 2 has the full definitions.

2.2 Uses of oil that are eligible for relief from excise duty

All uses are eligible for relief unless the oil is used for:

Read section 17 for a definition of use.

If you are a warehouse keeper read section 4.2 to find when to submit HO34 returns.

Traders dealing in Category E oils (unless they qualify for class approval).

Read section 5.6 to find out how the scheme works.

Tied Oils delivered in containers greater than 210 litres or in bulk (including supplies by owners of oil stored in warehouse).

Read section 5 to find out how the scheme works.

Tied Oils delivered in containers of 210 litres or less (unless for import or export when individual approval is necessary), including supplies by owners of oil stored in warehouse.

Read section 15 to find out how the scheme works.

Read section 16 to find out how the scheme works.

Wherever possible, we allow relief at the use or manufacturing stage.