§ Mr. Boswell
To ask the Chancellor of the Exchequer what proportion of each excise duty, other than VAT, is payable by businesses and is recoverable as a business cost. 
§ Dawn Primarolo
Excise duties are not normally recoverable by businesses. The exceptions include when goods on which duty has been paid are exported or returned to the manufacturer, for example because they are contaminated. In addition businesses may receive duty paid goods, principally hydrocarbon oils, which are relieved of duty when used for eligible purposes and on which a refund of duty can be claimed.