Excise Notice 76: excise duty on gas for use as fuel in road vehicles
This notice is about excise duty charged on gas for use as road vehicle fuel.
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This notice is about the excise duty charged on gas for use as road vehicle fuel, including:
- liquefied petroleum gas
- compressed natural gas
- liquefied natural gas
Updates to this page
Last updated 7 November 2024 + show all updates
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The bank details in section 3.2 have been updated.
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The glossary of terms has been removed. Terms will now be described where they first appear in the guide.
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Contact information for the Mineral Oil Reliefs Centre has been updated.
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Guidance about when the duty on gas is due, vehicles that must always use duty paid gas, what vehicles can use duty free gas, how to register, what records you must keep has been updated. There are also updates to guidance under headings ‘Must duty free gas be kept apart from duty paid gas’ and ‘Is VAT payable on gas’ and ‘Glossary’.
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Information about approving a payment through your online bank account has been added at section 3.2.
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The notice has been updated to reflect the new process for registering online if you have excise duty to pay on gas for use as fuel in road vehicles.
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Changes to section 3.1 giving up to date information, bank details and addresses
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This notice replaces Notice 76 of April 2010. We have clarified the law, mainly in sections 1 and 5, and we have removed section 6 on excepted vehicles because this can already be found in Notice 75.
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First published.