If an amount is entered in "Fuel Levy Offset" and "Ignore Base Setting" is No. This amount is not a percentage offset, but just a natural number offset.
Eg. 40% Base Setting - 20% Fuel Levy Offset
As a percentage offset, 40 - 20% = 32% Fuel Levy
As a natural number, 40 - 20 = 20% Fuel Levy