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 | | 32 947 039 | 23 586 745 | 23 385 057 | 23 573 125 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 2 052 961 | 1 403 275 | 1 599 914 | 1 415 769 | 0 | 0 | 0 | 0 | 0 | 0 |
Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other hydrocarbons | | 0 | 9 981 | 15 029 | 11 107 | 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 | | 89 427 678 | 75 477 584 | 32 739 080 | 33 002 374 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 5 572 322 | 4 490 479 | 2 239 880 | 1 982 076 | 0 | 0 | 0 | 0 | 0 | 0 |
Additives/blending components | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Other hydrocarbons | | 0 | 31 938 | 21 040 | 15 549 | 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 | | 21 653 311 | 24 867 277 | 23 039 488 | 19 836 316 | 20 235 953 | 22 386 043 | 21 325 483 | 19 086 966 | 17 178 269 | 19 850 444 |
Petroleum | Liquefied petroleum gases (LPG) | | 41 302 683 | 39 874 370 | 31 895 566 | 28 480 317 | 29 887 332 | 31 291 864 | 31 567 416 | 38 176 599 | 34 358 939 | 39 703 663 |
Other kerosene | | 259 473 453 | 264 023 260 | 267 218 965 | 249 605 947 | 248 883 871 | 261 377 488 | 257 035 822 | 273 880 233 | 246 492 210 | 284 835 442 |
Gas/diesel oil excl. biofuels | | 18 159 033 | 16 371 030 | 19 137 337 | 18 445 946 | 21 465 352 | 21 550 009 | 22 252 216 | 23 672 667 | 21 305 400 | 24 619 574 |
Natural gas | | 3 361 482 941 | 3 225 151 224 | 2 992 151 877 | 2 911 952 389 | 3 001 653 993 | 3 123 933 411 | 3 180 667 027 | 3 385 182 061 | 3 046 663 855 | 3 520 589 344 |
Electricity-based support | | 819 694 483 | 725 137 390 | 720 575 331 | 583 832 579 | 592 320 774 | 576 930 598 | 516 517 041 | 521 026 301 | 428 003 816 | 494 582 188 |
Ring-Fence Expenditure Supplement | Cost of Intermediate Inputs | Producer Support Estimate | Extraction or mining stage | Petroleum | Crude oil | | 0 | 0 | 0 | 2 705 411 | 8 082 225 | 7 946 240 | 5 608 414 | 54 639 103 | 15 570 523 | 0 |
Natural gas liquids | | 0 | 0 | 0 | 162 483 | 597 978 | 662 163 | 408 950 | 3 599 206 | 1 112 071 | 0 |
Natural gas | | 0 | 0 | 0 | 2 132 106 | 6 319 796 | 6 391 598 | 3 982 635 | 36 761 691 | 11 317 405 | 0 |
Field Allowance | Land and natural resources | Petroleum | Crude oil | | 13 617 198 | 24 223 606 | 31 620 170 | | | | | | | |
Natural gas liquids | | 848 500 | 1 441 164 | 2 163 329 | | | | | | | |
Natural gas | | 10 534 302 | 19 335 230 | 26 216 501 | | | | | | | |
Onshore Allowance | Petroleum | Crude oil | | | | 0 | 0 | 2 694 075 | 10 594 986 | 11 216 829 | 11 502 969 | 11 121 802 | 0 |
Natural gas liquids | | | | 0 | 0 | 199 326 | 882 884 | 817 900 | 757 728 | 794 337 | 0 |
Natural gas | | | | 0 | 0 | 2 106 599 | 8 522 130 | 7 965 271 | 7 739 303 | 8 083 861 | 0 |
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 | 102 880 781 | 136 678 725 | 234 887 587 | 173 967 928 | 121 927 228 | 99 408 351 | 83 691 553 | 156 354 225 | 127 399 739 |
Natural gas | | 0 | 82 119 219 | 113 321 275 | 185 112 413 | 136 032 072 | 98 072 772 | 70 591 649 | 56 308 447 | 113 645 775 | 92 600 261 |
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 | 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 | 31 784 959 | 72 909 387 | 54 639 103 | 66 730 814 | 139 022 528 | 122 339 825 | 72 291 715 | 139 022 528 |
Natural gas liquids | | | 1 793 935 | 2 648 651 | 5 316 353 | 3 599 206 | 4 766 020 | 9 929 208 | 8 737 703 | 5 163 188 | 9 929 208 |
Natural gas | | | 18 959 389 | 25 566 390 | 51 774 260 | 36 761 691 | 48 503 166 | 101 048 263 | 88 922 472 | 52 545 097 | 101 048 263 |
Cluster Allowance | Petroleum | Crude oil | | | | | | | | | | | |
Natural gas liquids | | | | | | | | | | | |
Natural gas | | | | | | | | | | | |
PRT Unrelieved Field Loss | Petroleum | Crude oil | | 19 064 077 | 2 691 512 | 2 635 014 | 16 232 466 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 1 187 900 | 160 129 | 180 277 | 974 899 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas | | 14 748 022 | 2 148 359 | 2 184 708 | 12 792 634 | 0 | 0 | 0 | 0 | 0 | 0 |
PRT Relief for Exploration and Appraisal Expenditure | Knowledge | Petroleum | Crude oil | | 5 446 879 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas liquids | | 339 400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Natural gas | | 4 213 721 | 0 | 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 | | 4 625 420 | 5 408 923 | 5 395 178 | 5 450 160 | 5 455 377 | 5 861 163 | 5 904 111 | 5 955 314 | 2 382 126 | |
Tied oils scheme (Industrial Relief Scheme) | Other kerosene | | 101 769 800 | 103 451 945 | 95 882 291 | 112 283 209 | 121 114 473 | 120 273 400 | 111 862 673 | 108 077 845 | 89 994 782 | 88 733 173 |
Gas/diesel oil excl. biofuels | | 447 831 852 | 455 234 031 | 421 924 224 | 494 095 473 | 532 956 914 | 529 255 825 | 492 244 928 | 475 590 024 | 396 016 596 | 390 464 962 |
Fuel oil | | 660 398 348 | 671 314 024 | 622 193 485 | 728 621 318 | 785 928 613 | 780 470 775 | 725 892 399 | 701 332 130 | 583 988 622 | 575 801 866 |
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 | 5 000 000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Excise Duty Relief for Fuels Used in Marine Voyages | | 0 | 0 | 0 | 0 | 0 | 0 | 420 000 000 | 0 | 0 | 0 |
Excise Duty Relief for Generation of Electricity | | | | | | | | | | | |
Fuel oil | | | | | | | | | | | |
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 | | 152 645 481 | 160 473 454 | 144 817 508 | 121 333 587 | 133 075 548 | 140 903 521 | 148 731 494 | 191 785 348 | 164 387 441 | 199 613 321 |
Natural gas | | 42 354 519 | 44 526 546 | 40 182 492 | 33 666 413 | 36 924 452 | 39 096 479 | 41 268 506 | 53 214 652 | 45 612 559 | 55 386 679 |
Exemption from Climate Change Levy for Metallurgical and Mineralogical Processes | Coal | Other bituminous coal | | | 7 827 973 | 50 881 827 | 109 591 627 | 105 677 641 | 105 677 641 | 105 677 641 | 136 989 534 | 0 | 0 |
Natural gas | | | 2 172 027 | 14 118 173 | 30 408 373 | 29 322 359 | 29 322 359 | 29 322 359 | 38 010 466 | 0 | 0 |
Exemption from Climate Change Levy for Supplies to CHP stations | Coal | Other bituminous coal | | 70 451 760 | 93 935 681 | 86 107 707 | 23 483 920 | 23 483 920 | 23 483 920 | | | | |
Natural gas | | 19 548 240 | 26 064 319 | 23 892 293 | 6 516 080 | 6 516 080 | 6 516 080 | | | | |
Exemption from Climate Change Levy for Supplies used in Some Forms of Transport | Coal | Other bituminous coal | | 15 655 947 | 19 569 933 | 19 569 933 | 19 569 933 | 19 569 933 | 19 569 933 | 23 483 920 | 27 397 907 | 31 311 894 | 35 225 880 |
Natural gas | | 4 344 053 | 5 430 067 | 5 430 067 | 5 430 067 | 5 430 067 | 5 430 067 | 6 516 080 | 7 602 093 | 8 688 106 | 9 774 120 |
Exemption from Climate Change Levy for energy supplies not used as fuel | Coal | Other bituminous coal | | 27 397 907 | 27 397 907 | 31 311 894 | 31 311 894 | 31 311 894 | 31 311 894 | 31 311 894 | 43 053 854 | 46 967 840 | 54 795 814 |
Natural gas | | 7 602 093 | 7 602 093 | 8 688 106 | 8 688 106 | 8 688 106 | 8 688 106 | 8 688 106 | 11 946 146 | 13 032 160 | 15 204 186 |
Exemption from Climate Change Levy for Supplies not for burning or consumption in the UK | Coal | Other bituminous coal | | 207 441 295 | 199 613 321 | 195 699 335 | 242 667 175 | 203 527 308 | 199 613 321 | 156 559 468 | 211 355 281 | 215 269 268 | 293 549 002 |
Natural gas | | 57 558 705 | 55 386 679 | 54 300 665 | 67 332 825 | 56 472 692 | 55 386 679 | 43 440 532 | 58 644 719 | 59 730 732 | 81 450 998 |
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 | | 5 000 000 | 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 | 0 | 0 | 0 | 100 000 000 | 105 000 000 | 105 000 000 | 120 000 000 |
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 | | | | | | | 0 | 5 560 901 | 13 902 253 | 0 | 8 341 352 |
Natural gas liquids | | | | | | | 0 | 397 168 | 992 921 | 0 | 595 753 |
Natural gas | | | | | | | 0 | 4 041 931 | 10 104 826 | 0 | 6 062 896 |
Ring-fence oil and gas trades corporate income tax relief for decomissioning expenditure | Petroleum | Crude oil | | 0 | 310 624 126 | 345 137 918 | 372 748 951 | 358 943 435 | 448 679 293 | 483 193 085 | 427 971 018 | 317 526 885 | 476 290 327 |
Natural gas | | 0 | 139 375 874 | 154 862 082 | 167 251 049 | 161 056 565 | 201 320 707 | 216 806 915 | 192 028 982 | 142 473 115 | 213 709 673 |
Ring-fence oil and gas trade corporate income tax relief, first-year capital allowances for plant and machinery | Petroleum | Crude oil | | 0 | 5 460 081 864 | 4 082 981 571 | 2 554 020 594 | 1 035 413 754 | 1 035 413 754 | 897 358 587 | 966 386 171 | 517 706 877 | 559 123 427 |
Natural gas | | 0 | 2 449 918 136 | 1 832 018 429 | 1 145 979 406 | 464 586 246 | 464 586 246 | 402 641 413 | 433 613 829 | 232 293 123 | 250 876 573 |