CH91500 - Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Table of relevant excise provisions
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Products subject to excise duty |
Legislation |
Guidance |
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Spirits for use for medical or scientific purposes |
ALDA79/S8(4) |
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Spirits for use in art or manufacture |
ALDA79/S10(4) |
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Imported goods not for human consumption containing spirits |
ALDA79/S11(3) |
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Duty-free oil |
HODA79/S10(3) |
Notice 184A Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief (This text has been withheld because of exemptions in the Freedom of Information Act 2000) Strategy |
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Rebated heavy oil |
HODA79/S13(1A) |
Notice 75 Fuel for road vehicles (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Kerosene |
HODA79/S13AB(1)(a) or (2)(a) |
Notice 75 Fuel for road vehicles (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Kerosene |
HODA79/S13AD(2) |
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Heating oil |
HODA79/S13ZB(1) |
Revenue and Customs Brief 45/08 - Expiry of derogation on heavy waste oil Notice 179- Motor & heating fuels: General information and accounting for Excise Duty & VAT (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Light oil for use as furnace oil |
HODA79/S14(4) |
Notice 184B Rebate of duty on light oil used as furnace fuel (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Rebated biodiesel or bioblend |
HODA79/S14D(1) |
Notice 179E Biofuels and other fuel substitutes (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Rebated heavy oil or bioblend |
HODA79/S14F(2) |
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Road fuel gas on which no duty paid |
HODA79/S23(1B) |
Notice 76 - Excise duty on gas used as fuel in road vehicles. |
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Duty-free and rebated oil |
HODA79/S24(4A) |
Notice 179E Biofuels and other fuel substitutes (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
ALDA is the Alcoholic Liquor Duties Act 1979
HODA is the Hydrocarbon Oils Duties Act 1979
CEMA is the Customs and Excise Management Act 1979
