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 | | 37 271 988 | 32 947 039 | 23 586 745 | 23 385 057 | 23 573 125 | 0 | 0 | 0 | 0 | 0 |
| Natural gas liquids | | 2 728 012 | 2 052 961 | 1 403 275 | 1 599 914 | 1 415 769 | 0 | 0 | 0 | 0 | 0 |
| Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other hydrocarbons | | 0 | 0 | 9 981 | 15 029 | 11 107 | 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 | | 223 631 926 | 89 427 678 | 75 477 584 | 32 739 080 | 33 002 374 | 0 | 0 | 0 | 0 | 0 |
| Natural gas liquids | | 16 368 074 | 5 572 322 | 4 490 479 | 2 239 880 | 1 982 076 | 0 | 0 | 0 | 0 | 0 |
| Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other hydrocarbons | | 0 | 0 | 31 938 | 21 040 | 15 549 | 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 | | 27 514 535 | 21 653 311 | 24 867 277 | 23 039 488 | 19 836 316 | 19 576 780 | 22 386 043 | 21 299 750 | 22 902 957 | 22 987 955 |
| Petroleum | Liquefied petroleum gases (LPG) | | 47 356 822 | 41 302 683 | 39 874 370 | 31 895 566 | 28 480 317 | 28 913 771 | 31 291 864 | 30 087 272 | 32 351 906 | 32 471 971 |
| Other kerosene | | 305 389 553 | 259 473 453 | 264 023 260 | 267 218 965 | 249 605 947 | 237 361 373 | 261 377 488 | 251 953 723 | 270 917 982 | 271 923 422 |
| Gas/diesel oil excl. biofuels | | 21 774 927 | 18 159 033 | 16 371 030 | 19 137 337 | 18 445 946 | 20 766 131 | 21 550 009 | 20 676 225 | 22 232 500 | 22 315 010 |
| Natural gas | | 3 601 955 655 | 3 361 482 941 | 3 225 151 224 | 2 992 151 877 | 2 911 952 389 | 2 903 876 954 | 3 123 933 411 | 3 140 263 514 | 3 376 627 435 | 3 389 158 886 |
Ring-Fence Expenditure Supplement | Cost of Intermediate Inputs | Producer Support Estimate | Extraction or mining stage | Petroleum | Crude oil | | 0 | 0 | 0 | 0 | 2 705 411 | 8 082 225 | 7 943 301 | 5 617 289 | 54 581 661 | 16 087 226 |
| Natural gas liquids | | 0 | 0 | 0 | 0 | 162 483 | 597 978 | 661 918 | 409 597 | 3 596 917 | 1 060 144 |
| Natural gas | | 0 | 0 | 0 | 0 | 2 132 106 | 6 319 796 | 6 394 781 | 3 973 113 | 36 821 422 | 10 852 630 |
Field Allowance | Land and natural resources | Petroleum | Crude oil | | 0 | 13 617 198 | 24 223 606 | 31 620 170 | | | | | | |
| Natural gas liquids | | 0 | 848 500 | 1 441 164 | 2 163 329 | | | | | | |
| Natural gas | | 0 | 10 534 302 | 19 335 230 | 26 216 501 | | | | | | |
Onshore Allowance | Petroleum | Crude oil | | | | | 0 | 0 | 2 694 075 | 10 591 068 | 11 234 579 | 11 490 876 | 11 490 876 |
| Natural gas liquids | | | | | 0 | 0 | 199 326 | 882 557 | 819 195 | 757 246 | 757 246 |
| Natural gas | | | | | 0 | 0 | 2 106 599 | 8 526 375 | 7 946 226 | 7 751 878 | 7 751 878 |
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 | | 0 | 0 | 102 880 781 | 136 678 725 | 234 887 587 | 173 967 928 | 121 880 053 | 99 572 377 | 83 601 475 | 63 621 335 |
| Natural gas | | 0 | 0 | 82 119 219 | 113 321 275 | 185 112 413 | 136 032 072 | 98 119 947 | 70 427 623 | 56 398 525 | 42 919 692 |
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 | | 0 | 0 | 2 415 000 000 | 2 510 000 000 | 2 440 000 000 | 2 430 000 000 | 2 450 000 000 | 2 430 000 000 | 2 430 000 000 | 2 055 757 455 |
Investment Allowance | Land and natural resources | Producer Support Estimate | Extraction or mining stage | Crude oil | | | | 24 246 676 | 31 773 204 | 73 024 761 | 54 581 661 | 86 181 570 | 189 599 453 | 189 599 453 | 118 930 566 |
| Natural gas liquids | | | | 1 793 935 | 2 647 671 | 5 324 767 | 3 596 917 | 5 679 343 | 12 494 554 | 12 494 554 | 7 837 493 |
| Natural gas | | | | 18 959 389 | 25 579 125 | 51 650 472 | 36 821 422 | 58 139 088 | 127 905 993 | 127 905 993 | 80 231 941 |
Cluster Allowance | Petroleum | Crude oil | | | | | | | | | | | |
| Natural gas liquids | | | | | | | | | | | |
| Natural gas | | | | | | | | | | | |
PRT Unrelieved Field Loss | Petroleum | Crude oil | | 0 | 19 064 077 | 2 691 512 | 2 635 014 | 16 232 466 | 0 | 0 | 0 | 0 | 0 |
| Natural gas liquids | | 0 | 1 187 900 | 160 129 | 180 277 | 974 899 | 0 | 0 | 0 | 0 | 0 |
| Natural gas | | 0 | 14 748 022 | 2 148 359 | 2 184 708 | 12 792 634 | 0 | 0 | 0 | 0 | 0 |
PRT Relief for Exploration and Appraisal Expenditure | Knowledge | Petroleum | Crude oil | | 0 | 5 446 879 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Natural gas liquids | | 0 | 339 400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Natural gas | | 0 | 4 213 721 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
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 | | 4 776 623 | 4 625 420 | 5 408 923 | 5 395 178 | 5 450 160 | 5 455 377 | 5 861 163 | 5 908 923 | 5 948 474 | 2 353 124 |
Tied oils scheme (Industrial Relief Scheme) | Gas/diesel oil excl. biofuels | | 0 | 1 210 000 000 | 1 230 000 000 | 1 140 000 000 | 1 335 000 000 | 1 440 000 000 | 1 430 000 000 | 1 330 000 000 | 1 370 000 000 | 1 159 007 290 |
Excise Duty Repayment for Horticultural Producers | | | | | | | | | | | |
| Fuel oil | | | | | | | | | | | |
Rural Fuel Duty relief | Gas/diesel oil excl. biofuels | | | 5 000 000 | 5 000 000 | 5 000 000 | 0 | 0 | 0 | 0 | 0 | 0 |
Excise Duty Claim Drawback | Motor gasoline excl. biofuels | | | | | | | | | | | |
| Other kerosene | | | | | | | | | | | |
| Gas/diesel oil excl. biofuels | | | | | | | | | | | |
| Fuel oil | | | | | | | | | | | |
Reduction in Climate Change Levy to customers with Climate Change Agreements | Coal | Other bituminous coal | | 0 | 152 645 481 | 160 473 454 | 144 817 508 | 121 333 587 | 136 989 534 | 156 559 468 | 168 301 428 | | |
| Natural gas | | 0 | 42 354 519 | 44 526 546 | 40 182 492 | 33 666 413 | 38 010 466 | 43 440 532 | 46 698 572 | | |
Exemption from Climate Change Levy for Metallurgical and Mineralogical Processes | Coal | Other bituminous coal | | | | 7 827 973 | 50 881 827 | 109 591 627 | 109 591 627 | 101 763 654 | 105 677 641 | 0 | 0 |
| Natural gas | | | | 2 172 027 | 14 118 173 | 30 408 373 | 30 408 373 | 28 236 346 | 29 322 359 | 0 | 0 |
Exemption from Climate Change Levy for Supplies to CHP stations | Coal | Other bituminous coal | | 0 | 70 451 760 | 93 935 681 | 86 107 707 | 23 483 920 | 23 483 920 | 23 483 920 | | | 0 |
| Natural gas | | 0 | 19 548 240 | 26 064 319 | 23 892 293 | 6 516 080 | 6 516 080 | 6 516 080 | | | 0 |
Exemption from Climate Change Levy for Supplies used in Some Forms of Transport | Coal | Other bituminous coal | | 0 | 15 655 947 | 19 569 933 | 19 569 933 | 19 569 933 | 19 569 933 | 19 569 933 | 19 569 933 | 23 483 920 | 23 483 920 |
| Natural gas | | 0 | 4 344 053 | 5 430 067 | 5 430 067 | 5 430 067 | 5 430 067 | 5 430 067 | 5 430 067 | 6 516 080 | 6 516 080 |
Exemption from Climate Change Levy for energy supplies not used as fuel | Coal | Other bituminous coal | | 0 | 27 397 907 | 27 397 907 | 31 311 894 | 31 311 894 | 31 311 894 | 31 311 894 | 31 311 894 | 50 881 827 | 37 835 205 |
| Natural gas | | 0 | 7 602 093 | 7 602 093 | 8 688 106 | 8 688 106 | 8 688 106 | 8 688 106 | 8 688 106 | 14 118 173 | 10 498 129 |
Exemption from Climate Change Levy for Supplies not for burning or consumption in the UK | Coal | Other bituminous coal | | 0 | 207 441 295 | 199 613 321 | 195 699 335 | 242 667 175 | 203 527 308 | 203 527 308 | 203 527 308 | 328 774 882 | 245 276 499 |
| Natural gas | | 0 | 57 558 705 | 55 386 679 | 54 300 665 | 67 332 825 | 56 472 692 | 56 472 692 | 56 472 692 | 91 225 118 | 68 056 834 |
Reduction in Climate Change Levy for energy supplies used in metal recyling processed | Coal | Other bituminous coal | | | 3 913 987 | 0 | | | | | | | |
| Natural gas | | | 1 086 013 | 0 | | | | | | | |
Reduction in Rate of Climate Change Levy for Supplies of Natural Gas in Northern Ireland | | 0 | 5 000 000 | 10 000 000 | 20 000 000 | 45 000 000 | 40 000 000 | 35 000 000 | 35 000 000 | 30 000 000 | 30 000 000 |
Exploration Expenditure Supplement | Cost of Intermediate Inputs | Producer Support Estimate | Extraction or mining stage | Petroleum | Crude oil | | | | | | | | | | | |
| Natural gas liquids | | | | | | | | | | | |
| Natural gas | | | | | | | | | | | |
Transferable tax history (TTH) | Enterprise Income | Petroleum | Crude oil | | | | | | | | 0 | 5 745 438 | 14 363 595 | -2 872 719 |
| Natural gas liquids | | | | | | | | 0 | 378 623 | 946 557 | -189 311 |
| Natural gas | | | | | | | | 0 | 3 875 939 | 9 689 848 | -1 937 970 |
Ring-fence oil and gas trades corporate income tax relief for decomissioning expenditure | Petroleum | Crude oil | | 0 | 0 | 310 624 126 | 345 137 918 | 372 748 951 | 331 332 401 | 358 943 435 | 400 359 985 | 400 359 985 | 400 359 985 |
| Natural gas | | 0 | 0 | 139 375 874 | 154 862 082 | 167 251 049 | 148 667 599 | 161 056 565 | 179 640 015 | 179 640 015 | 179 640 015 |
Ring-fence oil and gas trade corporate income tax relief, first-year capital allowances for plant and machinery | Petroleum | Crude oil | | 0 | 0 | 5 460 081 864 | 4 082 981 571 | 2 471 187 493 | 1 653 210 627 | 1 204 531 334 | 797 268 591 | 1 180 371 680 | 1 060 723 868 |
| Natural gas | | 0 | 0 | 2 449 918 136 | 1 832 018 429 | 1 108 812 507 | 741 789 373 | 540 468 666 | 357 731 409 | 529 628 320 | 475 942 799 |