Policy paper

Relief from Fuel Duty for recovered unleaded petrol vapour

This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.



The measure will continue to facilitate the capture and recycling of unleaded petrol vapour during the loading process and ensure the correct amount of Fuel Duty is collected. The measure puts the relief provided for by an existing Extra Statutory Concession on a legal footing.

A draft legislation relating to this measure has now been published.

Published 21 December 2016