Policy paper

Draft legislation: the Fuel Discount Relief Scheme (extension)

This draft regulation explains the extension of the Fuel Discount Relief Scheme.


Draft Explanatory Memorandum: The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) (Amendment) Regulations 2015

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.


HM Revenue and Customs has published, for external comment, a draft Statutory Instrument and Tax Information and Impact Note concerning the extension of the Fuel Discount Relief Scheme.

These regulations amend the principal regulations Hydrocarbon oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 to extend the Fuel Duty Relief Scheme under those regulations to other defined areas and to make some other amendments to the scheme.

Any comments on these draft regulations should be sent by email to ademola.adetosoye@hmrc.gsi.gov.uk by 11 February 2015.

Published 15 January 2015