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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Relevant Law: Other fuel substitutes (rates of excise duty etc) Order 1995

Determines the rate of duty to be applied for and liability on fuel substitutes (arising under Section 6A of the Hydrocarbon Oil Duties Act 1979 and additives, extenders.

Section Section title Summary and comments
3 Determination of appropriate rate of duty …is the same as light oil (not ULSP or SFP) but…
4 Rates of duty for fuel substitutes if it is only suitable for certain engines they have a bearing on the rate.
5 Rates of duty for additives and extenders as above