See
HCOTEG122550
Dear ( Applicant )
Use of rebated oil as road fuel
I refer to your letter [ date ] applying for permission to
use rebated oil as road fuel on repayment of the excise duty.
I should explain that authorisations to use rebated oil as
fuel in road vehicles on pre-payment of the duty rebate are allowed
only in very exceptional circumstances, for example where the
nature of the vehicles concerned and operational requirements are
such as to make the occasional use of rebated oil as road fuel
essential.
Your application has been carefully considered, but
unfortunately it is not of a type which comes within the very
restricted range of these authorisations. I regret therefore that
your application must be refused.
If you do not agree with the decision in this letter, you can
ask for a formal Departmental review. Your request should be in
writing, and set out the reasons why you do not agree with the
decision. It should be sent within 45 days of the date of this
letter to [ address of the review team ]
Yours faithfully,
Copy to: RFCO …
