Excise Duty hydrocarbon oils rates
Updated 15 May 2024
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This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-hydrocarbon-oils/excise-duty-hydrocarbon-oils-rates
Light oils
| Fuel Duty (pounds per litre) | From 6pm on 23 March 2022 |
|---|---|
| Unleaded petrol | 0.5295 |
| Light oil (other than unleaded petrol or aviation gasoline) | 0.6267 |
| Aviation gasoline (Avgas) | 0.3629 |
| Light oil delivered to an approved person for use as furnace fuel | 0.0978 |
Heavy oils
| Fuel Duty (pounds per litre) | From 6pm on 23 March 2022 |
|---|---|
| Heavy oil (diesel) | 0.5295 |
| Marked gas oil | 0.1018 |
| Fuel oil | 0.0978 |
| Heavy oil other than fuel oil, gas oil or kerosene used as fuel | 0.0978 |
| Kerosene to be used as fuel for excepted machines other than for heating | 0.1018 |
Biofuels
| Fuel Duty (pounds per litre) | From 6pm on 23 March 2022 |
|---|---|
| Bio-ethanol | 0.5295 |
| Biodiesel | 0.5295 |
| Biodiesel for use in excepted machines | 0.1018 |
| Biodiesel blended with gas oil for use in excepted machines | 0.1018 |
Road fuel gases
| Fuel Duty (pounds per kilogram) | From 6pm on 23 March 2022 |
|---|---|
| Natural road fuel gas including biogas | 0.2257 |
| Other road fuel gases including Liquefied Petroleum Gas (LPG) | 0.2888 |
Other fuel
| Fuel Duty | From 6pm on 23 March 2022 |
|---|---|
| Aqua methanol | 0.0722 |
Registered Dealers in Controlled Oils (RDCO)
Duty table for RDCO supplying marked gas oil for use in private pleasure craft
| Effective date | Full duty rate (pounds per litre) | Rebated duty rate (pounds per litre) | Additional duty chargeable (pounds per litre) |
|---|---|---|---|
| From 6pm 23 March 2022 | 0.5295 | 0.1018 | 0.4277 |
Carbon Price Support (CPS) rates of Fuel Duty
| Fuel (pounds per litre) | Rate from 1 April 2014 to 31 March 2015 (but for kerosene 1 May 2014 to 31 March 2015) (per litre) | Rate from 1 April 2015 to 31 March 2016 (per litre) | Rate from 1 April 2016 to 31 March 2022 (per litre) |
|---|---|---|---|
| Fuel oil, other heavy oil, rebated light oil | £0.03011 | £0.05730 | £0.05711 |
| Gas oil, kerosene, rebated bioblend | £0.02642 | £0.04990 | £0.04916 |
| Fuel | Rate from 1 April 2022 (per litre) |
|---|---|
| Qualifying oil which is light oil (light oil for use as furnace fuel) | £0.05711 |
| Qualifying oil which is heavy oil other than gas oil or kerosene (on which no rebate is allowed under section 11(1) or 13ZA of the Hydrocarbon Oil Duties Act 1979, or in respect of which a payment is made under section 12(2) of the Hydrocarbon Oil Duties Act 1979) | £0.05711 |
| Qualifying oil which is gas oil or kerosene (on which no rebate is allowed under section 11(1)(b) or 13AA of the Hydrocarbon Oil Duties Act 1979) | £0.04916 |
| Qualifying bioblend | £0.04916 |
Northern Ireland
The CPS rates do not apply in respect of oils used in electricity generation in Northern Ireland, regardless of whether that electricity is sent to the grid and regardless of whether the electricity is consumed in Northern Ireland.