SolvedCH91500 | Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Table of relevant excise provisions
From HM Revenue & Customs · Compliance Handbook
| Products subject to excise duty | Legislation | Guidance |
|---|---|---|
| Spirits for use for medical or scientific purposes | ALDA79/S8(4) | DFS3020 |
| Spirits for use in art or manufacture | ALDA79/S10(4) | DFS3040 |
| Imported goods not for human consumption containing spirits | ALDA79/S11(3) | DFS3060 |
| Duty-free oil | HODA79/S10(3) | Notice 184A Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief\nX-99_Oils Strategy |
| Rebated heavy oil | HODA79/S13(1A) | Notice 75 Fuel for road vehicles\nX-99_Oils Strategy |
| Kerosene | HODA79/S13AB(1)(a) or (2)(a) | Notice 75 Fuel for road vehicles\nX-99_Oils Strategy |
| Kerosene | HODA79/S13AD(2) | Revenue and Customs Brief 68/08 |
| Heating oil | HODA79/S13ZB(1) | Revenue and Customs Brief 45/08 - Expiry of derogation on heavy waste oil\nNotice 179- Motor & heating fuels: General information and accounting for Excise Duty & VAT\nX-99_Oils Strategy |
| Light oil for use as furnace oil | HODA79/S14(4) | Notice 184B Rebate of duty on light oil used as furnace fuel\nX-99_Oils Strategy |
| Rebated biodiesel or bioblend | HODA79/S14D(1) | Notice 179E Biofuels and other fuel substitutes\nHCOBIG13100 |
| Rebated heavy oil or bioblend | HODA79/S14F(2) | |
| Road fuel gas on which no duty paid | HODA79/S23(1B) | Notice 76 - Excise duty on gas used as fuel in road vehicles.\nHCOGAS Manual |
| Duty-free and rebated oil | HODA79/S24(4A) | Notice 179E Biofuels and other fuel substitutes\nHCOBIG13100 |
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