HMRC: Excise Notice 184B Updates Light Oil Furnace Fuel Duty Rebate Rules

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. How businesses can get a rebate of duty on light oil used as a furnace fuel. Get emails about this page Print this page Detail This notice cancels and replaces Notice 184B (March 2002). Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179) Get relief for mineral oil put to certain uses (Excise Notice 184A) Excise Notice 206: revenue traders’ records 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. Find a more complete list of the statutory provisions relating to mineral oils in section 1.3 of Motor and heating fuels general information and accounting for Excise Duty and VAT (Excise Notice 179) . 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. Our officers have legal powers to: 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. We only allow approval for businesses dealing in significant annual quantities. We do not define ‘significant’ as each case is judged on its merits. However, we will consider approving pilot schemes where it can be shown that there is a serious intention to develop or to evaluate the use of light oil as furnace fuel. Your application should give the following information: You should apply for approval by emailing the Mineral Oil Reliefs Centre, at sbimorcapprovalsteam@hmrc.gov.uk . The oil may be vaporised or atomised immediately before burning or may be injected or sprayed into a gas stream and burnt at a distant point or after a period of storage. If you intend to receive and vaporise or atomise rebated light oil for burning by another trader, both of you must apply for approval. If you are approved, you must give your suppliers a certificate stating your entitlement to receive rebated light oil. For individual deliveries, you should include the following on the written order that states the quantity and description of the oil: I/We…………………………………………………………………………(your name) Holder of approval number…………………………………………………………….. Certify purchase and intended use by me/us as furnace fuel. If you have a regular supplier, you can provide them with a general certificate on your company’s letter-headed paper. This should be in the following form: To………………………………………………………(name and address of supplier) I/We hereby certify that I/We hold approval number…………………………………. This number has been granted by HM Revenue and Customs under the H