The rules changed on 01 July 2007. They used to be cumbersome and
require that small producers (home users are just very small producers)
register and submit monthly returns. Now, if you use less than 2500
litres of oil a year, you don't have to register or pay duty! Here's the
from the Revenue; the rules themselves are being rewritten
and I'll update when they have settled.
Result. Now I just need to find some wholesale oil. Still 80ish p a