Historical hydrocarbon oils duty rates
Updated 31 October 2024
© Crown copyright 2024
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This publication is available at https://www.gov.uk/government/statistics/hydrocarbon-oils-bulletin/historical-hydrocarbon-oils-duty-rates--2
1. Overview
These tables provide historical rates of the different hydrocarbon oils duties up to and including the current rates. For detailed information on current hydrocarbon oils duty rates, go to Excise Duty - Hydrocarbon oils rates.
2. Historical rates
Rates are in pence per litre except road fuel gases which is pounds (£) per kilogram. N/A indicates that rates are not applicable
Kerosene and other heavy oils (including lubricating oil) have been at nil rates of duty since 1984 and 1986 respectively. Aviation kerosene has always been at a nil rate of duty.
| Date of change | Leaded petrol and other light oils | Unleaded petrol | Diesel | Aviation gasoline | Rebated heavy oil - fuel oil | Rebated heavy oil - gas oil |
|---|---|---|---|---|---|---|
| 14 March 1989 | 20.44 | 17.72 | 17.29 | 10.22 | 0.77 | 1.10 |
| 20 March 1990 | 22.48 | 19.49 | 19.02 | 11.24 | 0.83 | 1.18 |
| 19 March 1991 | 25.85 | 22.41 | 21.87 | 12.93 | 0.91 | 1.29 |
| 10 March 1992 | 27.79 | 23.42 | 22.85 | 13.90 | 0.95 | 1.35 |
| 16 March 1993 | 30.58 | 25.76 | 25.14 | 15.29 | 1.05 | 1.49 |
| 30 November 1993 | 33.14 | 28.32 | 27.70 | 16.57 | 1.16 | 1.64 |
A separate rate of duty for gas for use as road fuel was introduced 29 November 1994, but separate data on quantities are not available prior to January 1997. Duty on road fuel gas was previously at the same rate as aviation gasoline.
Before 15 May 1996, duty on super unleaded petrol was charged at the same rate as other unleaded petrol.
Before 15 August 1997, duty on ultra low sulphur diesel (ULSD) was charged at the same rate as other diesel fuel for road vehicles (DERV).
Lead replacement petrol (LRP) was introduced 1 October 1999 and had the same rate of duty as super unleaded petrol.
Due to a technical issue, one column (‘Aviation gasoline’) is only partially visible and the final three columns (‘Rebated heavy oil - fuel oil ’), (‘Rebated heavy oil - gas oil’), and (‘Road fuel gases - natural gas’) are not visible to some users. Please use the scrollbar at the bottom of the table to view these 4 columns. We apologise for the inconvenience.
| Date of change | Leaded petrol and other light oils | Unleaded petrol | Ultra low sulphur petrol | Super unleaded petrol/LRP | Diesel | Ultra low sulphur diesel | Aviation gasoline | Rebated heavy oil - fuel oil | Rebated heavy oil - gas oil | Road fuel gases - natural gas |
|---|---|---|---|---|---|---|---|---|---|---|
| 29 November 1994 | 35.26 | 30.44 | N/A | N/A | 30.44 | N/A | 17.63 | 1.66 | 2.14 | 0.3314 |
| 01 January 1995 | 36.14 | 31.32 | N/A | N/A | 31.32 | N/A | 18.07 | 1.66 | 2.14 | 0.3314 |
| 28 November 1995 | 39.12 | 34.30 | N/A | N/A | 34.30 | N/A | 19.56 | 1.81 | 2.33 | 0.2817 |
| 15 May 1996 | 39.12 | 34.30 | N/A | 37.62 | 34.30 | N/A | 19.56 | 1.81 | 2.33 | 0.2817 |
| 26 November 1996 | 41.68 | 36.86 | N/A | 40.18 | 36.86 | N/A | 20.84 | 1.94 | 2.50 | 0.2113 |
| 02 July 1997 | 45.10 | 40.28 | N/A | 43.60 | 40.28 | N/A | 22.55 | 2.00 | 2.58 | 0.2113 |
| 15 August 1997 | 45.10 | 40.28 | N/A | 43.60 | 40.28 | 39.28 | 22.55 | 2.00 | 2.58 | 0.2113 |
| 17 March 1998 | 49.26 | 43.99 | N/A | 48.76 | 44.99 | 42.99 | 24.63 | 2.18 | 2.82 | 0.2113 |
| 09 March 1999 | 52.88 | 47.21 | N/A | 52.33 | 50.21 | 47.21 | 26.44 | 2.65 | 3.03 | 0.1500 |
| 21 March 2000 | 54.68 | 48.82 | N/A | 50.89 | 51.82 | 48.82 | 27.34 | 2.74 | 3.13 | 0.1500 |
| 01 October 2000 | 54.68 | 48.82 | 47.82 | 50.89 | 51.82 | 48.82 | 27.34 | 2.74 | 3.13 | 0.1500 |
| 07 March 2001 | 54.68 | 46.82 | 45.82 | N/A | 51.82 | 45.82 | 27.34 | 2.74 | 3.13 | 0.0900 |
The separate duty rate on super unleaded petrol was abolished 7 March 2001. Duty is now charged on this fuel at the rate appropriate to unleaded petrol or ultra low sulphur petrol dependent upon the sulphur and aromatics content of the fuel.
The biodiesel duty rate took effect on 26 July 2002. This applies to pure biodiesel and the proportions of biodiesel blended or mixed with heavy oils.
From 3 December 2004, the road fuel gas duty rate is separated into two categories: ‘natural gas’ and ‘all other gases’, or liquid petroleum gas (LPG). Statistics for natural gas and LPG are not separated to prevent disclosure because of taxpayer confidentiality.
Please use the scrollbar at the bottom of the table to view all the columns. We apologise for the inconvenience.
| Date of change | Leaded petrol and other light oils | Unleaded petrol | Ultra low sulphur petrol | Sulphur free petrol | Bioethanol | Diesel | Ultra low sulphur diesel | Sulphur free diesel | Biodiesel/blended | Aviation gasoline | Rebated heavy oil - fuel oil | Rebated heavy oil - gas oil | Road fuel gases - natural gas | Road fuel gases - all other gases |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 15 June 2001 | 54.68 | 48.82 | 45.82 | N/A | N/A | 51.82 | 45.82 | N/A | N/A | 27.34 | 2.74 | 3.13 | 0.0900 | N/A |
| 17 April 2002 | 54.68 | 48.82 | 45.82 | N/A | N/A | 51.82 | 45.82 | N/A | 25.82 | 27.34 | 2.74 | 3.13 | 0.0900 | N/A |
| 09 April 2003 | 54.68 | 48.82 | 45.82 | N/A | N/A | 51.82 | 45.82 | N/A | 25.82 | 27.34 | 3.82 | 4.22 | 0.0900 | N/A |
| 01 October 2003 | 56.20 | 50.19 | 47.10 | N/A | 27.10 | 53.27 | 47.10 | 47.10 | 27.10 | 28.10 | 3.82 | 4.22 | 0.0900 | N/A |
| 03 December 2004 | 56.20 | 50.19 | 47.10 | N/A | 27.10 | 53.27 | 47.10 | 47.10 | 27.10 | 28.10 | 4.82 | 5.22 | 0.0900 | 0.0900 |
| 01 January 2005 | 56.20 | 50.19 | 47.10 | 47.10 | 27.10 | 53.27 | 47.10 | 47.10 | 27.10 | 28.10 | 4.82 | 5.22 | 0.0900 | 0.0900 |
| 06 December 2005 | 56.20 | 50.19 | 47.10 | 47.10 | 27.10 | 53.27 | 47.10 | 47.10 | 27.10 | 28.10 | 6.04 | 6.44 | 0.0900 | 0.0900 |
| 07 December 2006 | 57.68 | 51.52 | 48.35 | 48.35 | 28.35 | 54.68 | 48.35 | 48.35 | 28.35 | 28.84 | 7.29 | 7.69 | 0.1081 | 0.1221 |
| 01 October 2007 | 60.07 | 53.65 | 50.35 | 50.35 | 30.35 | 56.94 | 50.35 | 50.35 | 30.35 | 30.03 | 9.29 | 9.69 | 0.1370 | 0.1649 |
From 1 April 2008, ultra low sulphur petrol and sulphur free petrol became liable to duty at the same rate as unleaded petrol. Ultra low sulphur diesel and sulphur free diesel also became liable to duty at the same rate as diesel.
From 1 November 2008, other heavy oil (including waste derived heavy oil) which does not meet the fiscal definition of kerosene, gas oil or fuel oil that is put to a heating use is in included within the ‘rebated heavy oil’ rate.
At 23 March 2022, headline fuels were cut by 5ppl with other rebated fuels being reduced by the same proportion. This measure reduced rates of Fuel Duty for 12 months. This reduction was extended for a further 12 months in March 2024. The measure includes cutting rates for diesel and unleaded and leaded petrol by 5 pence per litre (ppl), with a proportionate percentage cut (equivalent to 5ppl from the main Fuel Duty rate of 57.95ppl) in other lower rates and the rates for rebated fuels, where practical. The rate for Avgas was reduced by 5%.
Please use the scrollbar at the bottom of the table to view all the columns. We apologise for the inconvenience.
| Date of change | Leaded petrol and other light oils | Unleaded petrol | Bioethanol | Diesel | Biodiesel/blended | Aviation gasoline | Rebated heavy oil - fuel oil | Rebated heavy oil - gas oil | Road fuel gases - natural gas | Road fuel gases - all other gases |
|---|---|---|---|---|---|---|---|---|---|---|
| 01 April 2008 | 60.07 | 50.35 | 30.35 | 50.35 | 30.35 | 30.03 | 9.29 | 9.69 | 0.1370 | 0.1649 |
| 01 December 2008 | 62.07 | 52.35 | 32.35 | 52.35 | 32.35 | 31.03 | 9.66 | 10.07 | 0.1660 | 0.2077 |
| 01 April 2009 | 62.07 | 54.19 | 34.19 | 54.19 | 34.19 | 31.03 | 10.00 | 10.42 | 0.1926 | 0.2482 |
| 01 May 2009 | 63.91 | 54.19 | 34.19 | 54.19 | 34.19 | 33.34 | 10.00 | 10.42 | 0.1926 | 0.2482 |
| 01 September 2009 | 65.91 | 56.19 | 36.19 | 56.19 | 36.19 | 34.57 | 10.37 | 10.80 | 0.2216 | 0.2767 |
| 01 April 2010 | 66.91 | 57.19 | 57.19 | 57.19 | 57.19 | 38.35 | 10.55 | 10.99 | 0.2360 | 0.3053 |
| 01 October 2010 | 67.91 | 58.19 | 58.19 | 58.19 | 58.19 | 38.35 | 10.74 | 11.18 | 0.2505 | 0.3195 |
| 01 January 2011 | 68.67 | 58.95 | 58.95 | 58.95 | 58.95 | 38.35 | 10.88 | 11.33 | 0.2615 | 0.3304 |
| 23 March 2011 | 67.67 | 57.95 | 57.95 | 57.95 | 57.95 | 37.70 | 10.70 | 11.14 | 0.2470 | 0.3161 |
| 01 January 2021 | 67.67 | 57.95 | 57.95 | 57.95 | 57.95 | 38.20 | 10.70 | 11.14 | 0.2470 | 0.3161 |
| 23 March 2022 | 62.67 | 52.95 | 52.95 | 52.95 | 52.95 | 36.29 | 9.78 | 10.18 | 0.2257 | 0.2888 |