Policy paper

Revenue and Customs Brief 3 (2015): Rural Fuel Duty relief scheme

This brief gives information about a new Rural Fuel Duty relief scheme for retailers and consumers of unleaded petrol and diesel for use as road fuel within certain areas.

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The Rural Fuel Duty relief explained in this brief relates to postcode districts of EX35, LA17, NE48, IV14, IV21, IV22, IV26, IV27, IV54, KW12, PA38, PA80, PH19, PH23, PH36, PH41 and the post town of Hawes (in North Yorkshire). The Brief also sets out the policy relating to when HM Revenue and Customs will process claims that are submitted late.

For further information see Tax Information and Impact Note - Rural Fuel Duty Relief.

Published 5 March 2015