National statistics

Historical hydrocarbon oils duty rates

Updated 31 January 2024

© Crown copyright 2024

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This publication is available at https://www.gov.uk/government/statistics/hydrocarbon-oils-bulletin/historical-hydrocarbon-oils-duty-rates--2

1. Overview

These tables provide historical rates of the different hydrocarbon oils duties up to and including the current rates. For detailed information on current hydrocarbon oils duty rates, go to Excise Duty - Hydrocarbon oils rates.

2. Historical rates

Rates are in pence per litre except road fuel gases which is pounds (£) per kilogram. N/A indicates that rates are not applicable

Kerosene and other heavy oils (including lubricating oil) have been at nil rates of duty since 1984 and 1986 respectively. Aviation kerosene has always been at a nil rate of duty.

Date of change Leaded petrol and other light oils Unleaded petrol Diesel Aviation gasoline Rebated heavy oil - fuel oil Rebated heavy oil - gas oil
14 March 1989 20.44 17.72 17.29 10.22 0.77 1.10
20 March 1990 22.48 19.49 19.02 11.24 0.83 1.18
19 March 1991 25.85 22.41 21.87 12.93 0.91 1.29
10 March 1992 27.79 23.42 22.85 13.90 0.95 1.35
16 March 1993 30.58 25.76 25.14 15.29 1.05 1.49
30 November 1993 33.14 28.32 27.70 16.57 1.16 1.64

A separate rate of duty for gas for use as road fuel was introduced 29 November 1994, but separate data on quantities are not available prior to January 1997. Duty on road fuel gas was previously at the same rate as aviation gasoline.

Before 15 May 1996, duty on super unleaded petrol was charged at the same rate as other unleaded petrol.

Before 15 August 1997, duty on ultra low sulphur diesel (ULSD) was charged at the same rate as other diesel fuel for road vehicles (DERV).

Lead replacement petrol (LRP) was introduced 1 October 1999 and had the same rate of duty as super unleaded petrol.

Due to a technical issue, one column (‘Aviation gasoline’) is only partially visible and the final three columns (‘Rebated heavy oil - fuel oil ’), (‘Rebated heavy oil - gas oil’), and (‘Road fuel gases - natural gas’) are not visible to some users. Please use the scrollbar at the bottom of the table to view these 4 columns. We apologise for the inconvenience.

Date of change Leaded petrol and other light oils Unleaded petrol Ultra low sulphur petrol Super unleaded petrol/LRP Diesel Ultra low sulphur diesel Aviation gasoline Rebated heavy oil - fuel oil Rebated heavy oil - gas oil Road fuel gases - natural gas
29 November 1994 35.26 30.44 N/A N/A 30.44 N/A 17.63 1.66 2.14 0.3314
01 January 1995 36.14 31.32 N/A N/A 31.32 N/A 18.07 1.66 2.14 0.3314
28 November 1995 39.12 34.30 N/A N/A 34.30 N/A 19.56 1.81 2.33 0.2817
15 May 1996 39.12 34.30 N/A 37.62 34.30 N/A 19.56 1.81 2.33 0.2817
26 November 1996 41.68 36.86 N/A 40.18 36.86 N/A 20.84 1.94 2.50 0.2113
02 July 1997 45.10 40.28 N/A 43.60 40.28 N/A 22.55 2.00 2.58 0.2113
15 August 1997 45.10 40.28 N/A 43.60 40.28 39.28 22.55 2.00 2.58 0.2113
17 March 1998 49.26 43.99 N/A 48.76 44.99 42.99 24.63 2.18 2.82 0.2113
09 March 1999 52.88 47.21 N/A 52.33 50.21 47.21 26.44 2.65 3.03 0.1500
21 March 2000 54.68 48.82 N/A 50.89 51.82 48.82 27.34 2.74 3.13 0.1500
01 October 2000 54.68 48.82 47.82 50.89 51.82 48.82 27.34 2.74 3.13 0.1500
07 March 2001 54.68 46.82 45.82 N/A 51.82 45.82 27.34 2.74 3.13 0.0900

The separate duty rate on super unleaded petrol was abolished 7 March 2001. Duty is now charged on this fuel at the rate appropriate to unleaded petrol or ultra low sulphur petrol dependent upon the sulphur and aromatics content of the fuel.

The biodiesel duty rate took effect on 26 July 2002. This applies to pure biodiesel and the proportions of biodiesel blended or mixed with heavy oils.

From 3 December 2004, the road fuel gas duty rate is separated into two categories: ‘natural gas’ and ‘all other gases’, or liquid petroleum gas (LPG). Statistics for natural gas and LPG are not separated to prevent disclosure because of taxpayer confidentiality.

Please use the scrollbar at the bottom of the table to view all the columns. We apologise for the inconvenience.

Date of change Leaded petrol and other light oils Unleaded petrol Ultra low sulphur petrol Sulphur free petrol Bioethanol Diesel Ultra low sulphur diesel Sulphur free diesel Biodiesel/blended Aviation gasoline Rebated heavy oil - fuel oil Rebated heavy oil - gas oil Road fuel gases - natural gas Road fuel gases - all other gases
15 June 2001 54.68 48.82 45.82 N/A N/A 51.82 45.82 N/A N/A 27.34 2.74 3.13 0.0900 N/A
17 April 2002 54.68 48.82 45.82 N/A N/A 51.82 45.82 N/A 25.82 27.34 2.74 3.13 0.0900 N/A
09 April 2003 54.68 48.82 45.82 N/A N/A 51.82 45.82 N/A 25.82 27.34 3.82 4.22 0.0900 N/A
01 October 2003 56.20 50.19 47.10 N/A 27.10 53.27 47.10 47.10 27.10 28.10 3.82 4.22 0.0900 N/A
03 December 2004 56.20 50.19 47.10 N/A 27.10 53.27 47.10 47.10 27.10 28.10 4.82 5.22 0.0900 0.0900
01 January 2005 56.20 50.19 47.10 47.10 27.10 53.27 47.10 47.10 27.10 28.10 4.82 5.22 0.0900 0.0900
06 December 2005 56.20 50.19 47.10 47.10 27.10 53.27 47.10 47.10 27.10 28.10 6.04 6.44 0.0900 0.0900
07 December 2006 57.68 51.52 48.35 48.35 28.35 54.68 48.35 48.35 28.35 28.84 7.29 7.69 0.1081 0.1221
01 October 2007 60.07 53.65 50.35 50.35 30.35 56.94 50.35 50.35 30.35 30.03 9.29 9.69 0.1370 0.1649

From 1 April 2008, ultra low sulphur petrol and sulphur free petrol became liable to duty at the same rate as unleaded petrol. Ultra low sulphur diesel and sulphur free diesel also became liable to duty at the same rate as diesel.

From 1 November 2008, other heavy oil (including waste derived heavy oil) which does not meet the fiscal definition of kerosene, gas oil or fuel oil that is put to a heating use is in included within the ‘rebated heavy oil’ rate.

At 23 March 2022, headline fuels were cut by 5ppl with other rebated fuels being reduced by the same proportion. This measure reduced rates of Fuel Duty for 12 months. This reduction was extended for a further 12 months in March 2023. The measure includes cutting rates for diesel and unleaded and leaded petrol by 5 pence per litre (ppl), with a proportionate percentage cut (equivalent to 5ppl from the main Fuel Duty rate of 57.95ppl) in other lower rates and the rates for rebated fuels, where practical. The rate for Avgas was reduced by 5%.

Please use the scrollbar at the bottom of the table to view all the columns. We apologise for the inconvenience.

Date of change Leaded petrol and other light oils Unleaded petrol Bioethanol Diesel Biodiesel/blended Aviation gasoline Rebated heavy oil - fuel oil Rebated heavy oil - gas oil Road fuel gases - natural gas Road fuel gases - all other gases
01 April 2008 60.07 50.35 30.35 50.35 30.35 30.03 9.29 9.69 0.1370 0.1649
01 December 2008 62.07 52.35 32.35 52.35 32.35 31.03 9.66 10.07 0.1660 0.2077
01 April 2009 62.07 54.19 34.19 54.19 34.19 31.03 10.00 10.42 0.1926 0.2482
01 May 2009 63.91 54.19 34.19 54.19 34.19 33.34 10.00 10.42 0.1926 0.2482
01 September 2009 65.91 56.19 36.19 56.19 36.19 34.57 10.37 10.80 0.2216 0.2767
01 April 2010 66.91 57.19 57.19 57.19 57.19 38.35 10.55 10.99 0.2360 0.3053
01 October 2010 67.91 58.19 58.19 58.19 58.19 38.35 10.74 11.18 0.2505 0.3195
01 January 2011 68.67 58.95 58.95 58.95 58.95 38.35 10.88 11.33 0.2615 0.3304
23 March 2011 67.67 57.95 57.95 57.95 57.95 37.70 10.70 11.14 0.2470 0.3161
01 January 2021 67.67 57.95 57.95 57.95 57.95 38.20 10.70 11.14 0.2470 0.3161
23 March 2022 62.67 52.95 52.95 52.95 52.95 36.29 9.78 10.18 0.2257 0.2888
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