Policy paper

Oil and gas taxation: Decommissioning Relief Deeds

This tax information and impact note is about payments under a Decommissioning Relief Deed in relation to the Energy Profits Levy.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Energy Profits Levy: Decommissioning Relief Deeds

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Draft legislation

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Draft legislation (accessible version)

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Details

This measure confirms the government’s longstanding policy. Decommissioning Relief Deed payments cannot be made in relation to the Energy Profits Levy.

Published 26 November 2025