All hydrocarbon oil is liable to excise duty at a full or rebated (i.e. reduced – which can be reduced down to zero) rate. ‘Hydrocarbon oil’ means petroleum oils, coal tar, and oils produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include such hydrocarbons as bituminous or asphaltic substances as are:

(1)solid or semi-solid at a temperature of 15°C; or

(2)gaseous at a temperature of 15°C and under a pressure of 1013.25 millibars.

Rates of duty

Excise duty rates on hydrocarbon oils are specific, and calculated per standard litre, that is litres at 15°C.

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