PRT Exemption for Sales to British Gas | Land and natural resources | Producer Support Estimate | Extraction or mining stage | Natural gas | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
PRT Tariff Receipts Allowance | Capital | Petroleum | Crude oil | | 23 586 745 | 23 385 057 | 23 573 125 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 1 403 275 | 1 599 914 | 1 415 769 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other hydrocarbons | | 9 981 | 15 029 | 11 107 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
PRT Uplift for Certain Capital Expenditures | Crude oil | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other hydrocarbons | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
PRT Oil Allowance | Land and natural resources | Crude oil | | 75 477 584 | 32 739 080 | 33 002 374 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 4 490 479 | 2 239 880 | 1 982 076 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other hydrocarbons | | 31 938 | 21 040 | 15 549 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
PRT Safeguard | Crude oil | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other hydrocarbons | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Reduced Rate of VAT for Domestic Fuel and Power | Direct Consumption | Consumer Support Estimate | Other end uses of fossil fuels | Coal | Other bituminous coal | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Patent fuel | | 24 867 251 | 23 039 482 | 19 836 316 | 20 235 953 | 23 338 648 | 22 138 475 | 20 223 733 | 18 487 944 | 16 620 704 | 29 405 861 |
Petroleum | Liquefied petroleum gases (LPG) | | 39 874 329 | 31 895 558 | 28 480 317 | 29 887 332 | 32 623 443 | 32 770 861 | 35 092 348 | 37 905 426 | 34 603 829 | 61 222 160 |
Other kerosene | | 264 022 987 | 267 218 897 | 249 605 947 | 248 883 871 | 272 500 017 | 266 834 805 | 276 156 817 | 272 313 014 | 251 903 081 | 445 674 682 |
Gas/diesel oil excl. biofuels | | 16 371 013 | 19 137 332 | 18 445 946 | 21 465 352 | 22 467 038 | 23 100 538 | 24 876 061 | 17 627 779 | 30 194 151 | 53 420 421 |
Natural gas | | 3 225 147 889 | 2 992 151 114 | 2 911 952 389 | 3 001 653 993 | 3 256 866 250 | 3 222 745 459 | 3 406 886 938 | 3 170 965 350 | 3 521 588 717 | 6 230 503 115 |
Electricity-based support | | 724 980 084 | 719 912 190 | 583 655 318 | 589 227 163 | 600 497 191 | 536 359 564 | 557 215 365 | 478 094 906 | 548 171 630 | 1 021 339 281 |
Ring-Fence Expenditure Supplement | Cost of Intermediate Inputs | Producer Support Estimate | Extraction or mining stage | Petroleum | Crude oil | | 0 | 0 | 2 705 411 | 8 082 225 | 7 946 239 | 5 612 611 | 55 010 645 | 15 598 681 | 15 705 803 | 14 069 407 |
Natural gas liquids | | 0 | 0 | 162 483 | 597 978 | 662 163 | 409 256 | 3 660 932 | 1 187 157 | 1 126 116 | 1 184 967 |
Natural gas | | 0 | 0 | 2 132 106 | 6 319 796 | 6 391 598 | 3 978 133 | 36 328 423 | 11 214 162 | 11 168 081 | 12 745 626 |
Field Allowance | Land and natural resources | Petroleum | Crude oil | | 24 223 606 | 31 620 170 | | | | | | | | |
Natural gas liquids | | 1 441 164 | 2 163 329 | | | | | | | | |
Natural gas | | 19 335 230 | 26 216 501 | | | | | | | | |
Onshore Allowance | Petroleum | Crude oil | | | 0 | 0 | 2 694 075 | 10 594 985 | 11 225 222 | 11 581 188 | 11 141 915 | 11 218 431 | 10 049 576 |
Natural gas liquids | | | 0 | 0 | 199 326 | 882 883 | 818 512 | 770 723 | 847 970 | 804 369 | 846 405 |
Natural gas | | | 0 | 0 | 2 106 599 | 8 522 131 | 7 956 265 | 7 648 089 | 8 010 115 | 7 977 201 | 9 104 019 |
Brown Field Allowance | Petroleum | Crude oil | | | | | | | | | | | |
Natural gas liquids | | | | | | | | | | | |
Natural gas | | | | | | | | | | | |
Mineral Extraction Allowance | Coal | Coking coal | | | | | | | | | | | |
Other bituminous coal | | | | | | | | | | | |
Petroleum | Crude oil | | | | | | | | | | | |
Natural gas liquids | | | | | | | | | | | |
Natural gas | | | | | | | | | | | |
PRT Tax relief for decommissioning expenditure | Petroleum | Crude oil | | 102 880 781 | 136 678 725 | 234 887 587 | 173 967 928 | 121 927 214 | 99 485 913 | 84 317 592 | 157 075 620 | 204 549 182 | 136 417 722 |
Natural gas | | 82 119 219 | 113 321 275 | 185 112 413 | 136 032 072 | 98 072 786 | 70 514 087 | 55 682 408 | 112 924 380 | 145 450 818 | 123 582 278 |
Reduced Rate of Excise for Red Diesel / Rebated rate for gas oil ("red diesel") | Direct Consumption | Consumer Support Estimate | Other end uses of fossil fuels | Petroleum | Gas/diesel oil excl. biofuels | | 2 415 000 000 | 2 510 000 000 | 2 440 000 000 | 2 430 000 000 | 2 450 000 000 | 2 430 000 000 | 2 370 000 000 | 2 205 000 000 | 2 130 000 000 | |
Investment Allowance | Land and natural resources | Producer Support Estimate | Extraction or mining stage | Crude oil | | 24 246 676 | 31 784 956 | 72 963 945 | 55 010 645 | 66 851 490 | 140 230 382 | 120 594 914 | 42 710 699 | 170 842 795 | 427 106 987 |
Natural gas liquids | | 1 793 935 | 2 648 650 | 5 320 331 | 3 660 932 | 5 087 817 | 10 054 609 | 10 156 860 | 3 597 221 | 14 388 885 | 35 972 212 |
Natural gas | | 18 959 389 | 25 566 394 | 51 715 724 | 36 328 423 | 48 060 693 | 99 715 010 | 109 248 226 | 38 692 080 | 154 768 320 | 386 920 801 |
Cluster Allowance | Petroleum | Crude oil | | | | | | | | | | | |
Natural gas liquids | | | | | | | | | | | |
Natural gas | | | | | | | | | | | |
PRT Unrelieved Field Loss | Petroleum | Crude oil | | 2 691 512 | 2 635 014 | 16 232 466 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 160 129 | 180 277 | 974 899 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas | | 2 148 359 | 2 184 708 | 12 792 634 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
PRT Relief for Exploration and Appraisal Expenditure | Knowledge | Petroleum | Crude oil | | | | | | | | | | | |
Natural gas liquids | | | | | | | | | | | |
Natural gas | | | | | | | | | | | |
Rebate of Duty on Aviation Turbine Fuel for Domestic Aviation | Direct Consumption | Consumer Support Estimate | Other end uses of fossil fuels | Petroleum | Kerosene type jet fuel excl. biofuels | | 5 408 923 | 5 395 178 | 5 450 160 | 5 455 377 | 5 861 163 | 5 904 111 | 5 926 469 | 2 397 789 | | |
Tied oils scheme (Industrial Relief Scheme) | Other kerosene | | 549 992 188 | 480 796 427 | 544 213 664 | 163 422 152 | 80 966 357 | 160 648 166 | 147 131 251 | 123 914 514 | 63 144 934 | 116 873 519 |
Gas/diesel oil excl. biofuels | | 619 338 413 | 574 796 502 | 730 870 656 | 1 143 993 579 | 1 078 476 740 | 1 067 383 875 | 1 064 310 809 | 760 634 526 | 491 104 925 | 908 974 906 |
Fuel oil | | 60 669 399 | 84 407 071 | 59 915 680 | 132 584 268 | 270 556 902 | 101 967 960 | 73 557 940 | 25 450 960 | 15 750 140 | 29 151 576 |
Excise Duty Repayment for Horticultural Producers | Gas/diesel oil excl. biofuels | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Fuel oil | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Rural Fuel Duty relief | Gas/diesel oil excl. biofuels | | 5 000 000 | 5 000 000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Excise Duty Relief for Fuels Used in Marine Voyages | | 0 | 0 | 0 | 0 | 0 | 420 000 000 | 0 | 0 | 0 | 0 |
Excise Duty Relief for Generation of Electricity | | 0 | 0 | 0 | 0 | | | | | | |
Fuel oil | | 0 | 0 | 0 | 0 | | | | | | |
Reduction in Climate Change Levy to customers with Climate Change Agreements | Coal | Other bituminous coal | | 98 148 272 | 77 670 921 | 55 284 909 | 30 029 230 | 25 383 026 | 21 802 859 | 16 352 698 | 13 187 471 | 14 785 286 | 16 043 608 |
Natural gas | | 106 851 728 | 107 329 079 | 99 715 091 | 139 970 770 | 154 616 974 | 163 197 141 | 233 647 302 | 201 812 529 | 220 214 714 | 238 956 392 |
Exemption from Climate Change Levy for Metallurgical and Mineralogical Processes | Coal | Other bituminous coal | | 4 787 721 | 27 289 783 | 49 934 757 | 23 846 742 | 19 037 269 | 15 910 194 | 11 446 889 | 10 733 988 | 11 324 900 | 13 212 383 |
Natural gas | | 5 212 279 | 37 710 217 | 90 065 243 | 111 153 258 | 115 962 731 | 119 089 806 | 163 553 111 | 164 266 012 | 168 675 100 | 196 787 617 |
Exemption from Climate Change Levy for Supplies to CHP stations | Coal | Other bituminous coal | | 57 452 647 | 46 182 710 | 10 700 305 | 5 299 276 | 4 230 504 | | | | | |
Natural gas | | 62 547 353 | 63 817 290 | 19 299 695 | 24 700 724 | 25 769 496 | | | | | |
Exemption from Climate Change Levy for Supplies used in Some Forms of Transport | Coal | Other bituminous coal | | 11 969 301 | 10 496 070 | 8 916 921 | 4 416 063 | 3 525 420 | 3 535 599 | 2 616 432 | 2 146 798 | 2 831 225 | 3 460 386 |
Natural gas | | 13 030 699 | 14 503 930 | 16 083 079 | 20 583 937 | 21 474 580 | 26 464 401 | 37 383 568 | 32 853 202 | 42 168 775 | 51 539 614 |
Exemption from Climate Change Levy for energy supplies not used as fuel | Coal | Other bituminous coal | | 16 757 022 | 16 793 713 | 14 267 073 | 7 065 701 | 5 640 672 | 4 714 132 | 3 597 594 | 3 373 539 | 3 774 967 | 4 089 547 |
Natural gas | | 18 242 978 | 23 206 287 | 25 732 927 | 32 934 299 | 34 359 328 | 35 285 868 | 51 402 406 | 51 626 461 | 56 225 033 | 60 910 453 |
Exemption from Climate Change Levy for Supplies not for burning or consumption in the UK | Coal | Other bituminous coal | | 122 086 875 | 104 960 704 | 110 569 818 | 45 927 058 | 35 254 202 | 22 981 392 | 21 585 562 | 27 601 683 | 34 918 441 | 42 468 374 |
Natural gas | | 132 913 125 | 145 039 296 | 199 430 182 | 214 072 942 | 214 745 798 | 172 018 608 | 308 414 438 | 422 398 317 | 520 081 559 | 632 531 626 |
Reduction in Climate Change Levy for energy supplies used in metal recyling processed | Coal | Other bituminous coal | | 0 | | | | | | | | | |
Natural gas | | 0 | | | | | | | | | |
Reduction in Rate of Climate Change Levy for Supplies of Natural Gas in Northern Ireland | | 10 000 000 | 20 000 000 | 45 000 000 | 45 000 000 | 40 000 000 | 35 000 000 | 30 000 000 | 30 000 000 | 40 000 000 | |
Exclusion for fuels used in CHP stations to produce non-electrical outputs | Petroleum | Fuel oil | | 0 | 0 | 0 | 100 000 000 | 125 000 000 | 145 000 000 | 150 000 000 | 170 000 000 | 150 000 000 | 125 000 000 |
Exploration Expenditure Supplement | Cost of Intermediate Inputs | Producer Support Estimate | Extraction or mining stage | Crude oil | | | | | | | | | | | |
Natural gas liquids | | | | | | | | | | | |
Natural gas | | | | | | | | | | | |
Transferable tax history (TTH) | Enterprise Income | Petroleum | Crude oil | | | | | | | 5 609 215 | 12 561 970 | 0 | 7 537 182 | 5 024 788 |
Natural gas liquids | | | | | | | 402 184 | 1 058 006 | 0 | 634 804 | 423 202 |
Natural gas | | | | | | | 3 988 600 | 11 380 024 | 0 | 6 828 014 | 4 552 009 |
Ring-fence oil and gas trades corporate income tax relief for decomissioning expenditure | Petroleum | Crude oil | | 250 250 548 | 273 357 450 | 301 998 326 | 291 817 170 | 360 239 495 | 409 647 875 | 355 338 422 | 261 792 700 | 333 122 954 | 461 721 521 |
Natural gas | | 199 749 452 | 226 642 550 | 238 001 674 | 228 182 830 | 289 760 505 | 290 352 125 | 234 661 578 | 188 207 300 | 236 877 046 | 418 278 479 |
Ring-fence oil and gas trade corporate income tax relief, first-year capital allowances for plant and machinery | Petroleum | Crude oil | | 4 398 848 516 | 3 233 818 634 | 2 069 247 787 | 841 780 297 | 831 321 912 | 819 295 750 | 1 023 856 471 | 698 113 867 | 450 008 200 | 577 151 901 |
Natural gas | | 3 511 151 484 | 2 681 181 366 | 1 630 752 213 | 658 219 703 | 668 678 088 | 580 704 250 | 676 143 529 | 501 886 133 | 319 991 800 | 522 848 099 |