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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: excise duty on oils (Duty Liability): Un-rebated oils (for road and air fuel use)

Since April 2008, there has been just one full (unrebated) rate for light oils and heavy oils for road use, although they have different tax types.

The EU imposed the same extremely low sulphur content even for off-road mobile motor engine fuel from January 2011, thus making most products, whether for road or off-road use, essentially the same, except that some are heavy oil and some light oil.

Aviation Gasoline (AVGAS) which is a light oil aviation turbine fuel, (which contains high levels of sulphur) is currently charged at about half of the full (un-rebated) rate for light oil.

** Details of the current rates of excise duty can be found on HMRC’s Internet site at