Excise Notice 179: motor and heating fuels - general information and accounting for excise duty and VAT

This notice is about the requirements and obligations for warehousekeepers of motor and heating fuels in the UK. It also gives guidance on accounting for excise duty and VAT charged on these fuels.

Published 6 November 2014
Last updated 10 December 2019 + show all updates
  1. The notice has been updated at 3.3.1 and 3.6 to reflect the process for registering online if you have excise duty to pay on hydrocarbon (mineral) oil.

  2. The email address for Mineral Oil Reliefs Centre has been updated to

  3. Notice has been changed to reflect changes made to HO10 monthly return.

  4. This notice provides the updated guidance on wet line contamination and an additional paragraph at 7.15 has been introduced.

  5. This notice cancels and replaces Notice 179 of 13 April 2016.

  6. This notice cancels and replaces Notice 179 of January 2016.

  7. Previous concession for buffers for supplies of Aviation turbine fuel (Avtur) in pipelines has been revised.

  8. Changes made to reflect the inclusion of biofuels and other non-hydrocarbon dutiable goods.

  9. This notice cancels and replaces the previous version. HMRC has updated any references to our website which has moved to We have also added details of the new UK marker, effective from 1 April 2015 to section 8.

  10. We have rewritten paragraph 12.1.

  11. First published.

  12. Multiple amendments to notice 179