Policy paper

Rural Fuel Duty relief scheme

This Tax Information and Impact Note is 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.

Document

Rural Fuel Duty relief scheme

Details

Secondary legislation will be introduced to extend the 5 pence per litre fuel duty relief scheme for retailers of fuel in specific geographical areas that are designated by specific postal areas.
The current legislation will also be amended to allow HM Revenue and Customs to consider claims that are received late.

The Regulations will take effect from 1 April 2015.

For further information see Revenue and Customs Brief 3 (2015): Rural Fuel Duty relief scheme.

Published 5 March 2015