Guidance

Excise Duty - Hydrocarbon oils rates

Published 1 January 2014

Light oils

Fuel Duty - pound per litre (unless stated) From 6 pm on 23 March 2011
Unleaded petrol 0.5795
Light oil (other than unleaded petrol or aviation gasoline) 0.6767
Aviation gasoline (Avgas) 0.3770
Light oil delivered to an approved person for use as furnace fuel 0.1070

Heavy oils

Fuel Duty - pound per litre (unless stated) From 6 pm on 23 March 2011
Heavy oil (diesel) 0.5795
Marked gas oil 0.1114
Fuel oil 0.1070
Heavy oil other than fuel oil, gas oil or kerosene used as fuel 0.1070
Kerosene to be used as fuel in an engine, other than in a road vehicle or for heating 0.1114

Biofuels

Fuel Duty - pound per litre (unless stated) From 6 pm on 23 March 2011
Bio-ethanol 0.5795
Biodiesel 0.5795
Biodiesel for non road use 0.1114
Biodiesel blended with gas oil not for road fuel use 0.1114

Road fuel gases

Fuel Duty - pound per litre (unless stated) From 6 pm on 23 March 2011
Liquefied Petroleum Gas (LPG) 0.3161£/kg
Road fuel natural gas including biogas 0.2470 £/kg

Registered Dealers in Controlled Oils (RDCO)

Duty table for RDCOs 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)
23 March 2011 0.5795 0.1114 0.4681

Carbon Price Support (CPS) rates of Fuel Duty

Fuel 1 April 2015 to 31 March 2016 1 April 2014 to 31 March 2015 1 April 2013 to 31 March 2014
Fuel oil; other heavy oil; rebated light oil (£ per litre) 0.05730 0.03011 0.01568
Gas oil; rebated bioblend (£ per litre) 0.04990 0.02642 0.01365

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.