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Official guidance
Excise Repayment of Overpaid Duty

ERODG8000 · Notes for claimants on the reimbursement scheme: contents

  • ERODG8100 · Notes for claimants on the reimbursement scheme: What is the reimbursement scheme
  • ERODG8200 · Notes for claimants on the reimbursement scheme: who are the consumers
  • ERODG8300 · Notes for claimants on the reimbursement scheme: who can use the scheme
  • ERODG8400 · Notes for claimants on the reimbursement scheme: when does the scheme not apply
  • ERODG8500 · Notes for claimants on the reimbursement scheme: What are the scheme conditions
  • ERODG8600 · Notes for claimants on the reimbursement scheme: how soon after being repaid should claimants start refunding consumers
  • ERODG8700 · Notes for claimants on the reimbursement scheme: what checks will HMRC carry out
  • ERODG8800 · Notes for claimants on the reimbursement scheme: costs incurred when administering scheme
  1. Notes for claimants on the reimbursement scheme: contents
  2. Notes for claimants on the reimbursement scheme: who can use the scheme

ERODG8300 | Notes for claimants on the reimbursement scheme: who can use the scheme

From HM Revenue & Customs · Excise Repayment of Overpaid Duty

The reimbursement scheme can be used by any business, which is

  • currently registered, authorised or approved as required by the appropriate excise regime, or

  • your business was registered, authorised, or approved for the whole period covered by your claim.

You must wish to refund to consumers any money they overpaid by way of excise duty.

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