HCOTEG122550 - Repayment of Rebate Provisions: Initial enquiries and applications

Initial enquiries

The Excise Helpline, LBS/ISBC

Inform the enquirer that a licence will only be approved in exceptional situations, adn where the use of the vehicle or machine is both essential and critical. Refer enquirers to Notice 75 ,what exceptional circumstances might include and what we consider to be esential and critical use. Ask them to make an email application, which includes the details specified in Notice 75, to the Oils Approval Team. the email address for the Oils Approval Team is in Sction 8 of Notice 75

Applications

Action to be taken by OAT

When you acknowledge receipt of a written application inform the applicant that it is illegal to use rebated oil unless it is in an excpeted machine unless, and not until, they have received written approval from HMRC.

When dealing with the application, follow the procedures set out in Table P HCOTEG213755

Applications which may be allowed

Subject to policy considerations OAT may authorise users in thefollowing circumstances:

If an application is allowed OAT should write to the applicant granting a license in terms of the specimen licence at HCOTEG213850.

Applications which should be refused

You should refuse applications where: :

• • the use of the machine or vehicle is not essential or critical as defined in Excise Notice 75.
  • the circumstances are not exceptional
  • There is little preventing the use of the correct (full duty paid fuel)

  If an application is refused OAT should write to the applicant in the terms of the specimen letter at HCOTEG213800.

  • • The action to be taken by the Excise Helpline, by Large Business, ISBC, and by OAT is contained in Table P HCOTEG213755.

        The action to be taken by the Cumbernauld  Accounting Centre is contained in Table Q [HCOTEG213756](https://www.gov.uk/hmrc-internal-manuals/oils-technical-manual/hcoteg213756).