HMRC’s Excise Notice 184A outlines how businesses can obtain relief from excise duty on mineral oil through the Industrial Relief Scheme, commonly referred to as the Tied Oils Scheme. The scheme allows eligible organisations to access duty exemptions when mineral oil is used for specific purposes rather than as fuel. Businesses seeking to claim this relief must follow HMRC’s guidance on qualifying uses and application procedures.
Source: HMRC (GOV.UK) – Read the original