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HMRC internal manual

Gas for road fuel use

HM Revenue & Customs
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Technical Guidance: Which vehicles must always use duty- paid gas?

Which vehicles must always use duty-paid gas?

Vehicles must always use duty-paid gas if the vehicle is:

  • licensed under The Vehicle Excise and Registration Act 1994 for use on public roads whether or not used on the public road; oran unlicensed vehicle, for all journeys made on the public road.

Which vehicles can use duty-free gas?

Unlicensed vehicles need not use duty-paid gas when they are driven on private land. However, before such vehicles run on public roads, you must make arrangements to pay duty on the gas.

Specialised vehicles known as “excepted vehicles” may in certain circumstances also use duty- free gas. SeeNotice 75 ‘Fuel for RoadVehicles’ for a list of these vehicles, with their detailed legal descriptions and conditions for use. Unless all the conditions are met, the vehicle is still considered as a “road vehicle”, and must use duty-paid gas.