rebated heavy oils

Usually gas oil or kerosene. These are heavy oils that carry a lower rate of duty than that for fully duty paid fuel such as Diesel Engined Road Vehicles ( DERV); Ultra Low Sulphur Diesel ( ULSD); gasoline; Liquid Petroleum Gas ( LPG) or Compressed Natural Gas (CNG). There are restrictions to the uses that rebated heavy oils can be put. HM Customs & Revenue Glossary