Chapter HCOTEG34750

Published date15 April 2016
Record NumberHCOTEG34750
CourtHM Revenue & Customs

Concerns rebates of heavy oil to be used as fuel - forms HO72 - 75 apply and are in fact not only described but reproduced in the law. It allows licence holders to occasionally use rebated fuel on public roads and repay the rebate due to HMRC.

Section Concerns rebates of heavy oil to be used as fuel - forms HO72 - 75 apply and are in fact not only described but reproduced in the law. It allows licence holders to occasionally use rebated fuel on public roads and repay the rebate due to HMRC. Summary and comments
4 Effective rebate payments for the purposes of section 12(2) or 13AA(2) of the act Payment of the difference between the full and rebated duty rate has to be made by licensed users. For example an airside vehicle running on gas oil travels on public roads to be serviced at a garage and duty is due at the full rate.
5 Estimates and payments Estimates of fuel to be used are given in advance and duty due paid up front taking into account estimates of rebates.
6 Supplementary estimates, Events A, B(1), B(2) and
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