Policy papers and consultations

This tax information and impact note is about extending the temporary 5 pence cut in fuel duty rates until March 2025.

• From: HM Revenue & Customs
• Updated: 6 March 2024

• Extension to the cut in fuel duty rates to March 2025

  Who is likely to be affected Manufacturers, importers, distributors,…

This tax information and impact note explains changes to the rules on using certain rebated heavy oils and bioblends in machines or appliances for heating.

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Rebate on heavy oil and certain bioblends used for heating

  Who is likely to be affected Businesses that supply or use fuel to provide…

This tax information and impact note is about the changes to the markers used to identify fuel taxed at a reduced rate of duty.

• From: HM Revenue & Customs
• Updated: 8 November 2023

• Amendments to the UK rebated fuel marking requirements

  Who is likely to be affected The businesses likely to be affected are…

This tax information and impact note details the 12-month extension to the cut in fuel duty rates that were introduced from 23 March 2022.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note is about minor amendments to restrictions on the use of rebated (red) diesel and rebated biofuels.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note applies to specialist haulage operators with an established base outside Great Britain.

• From: HM Revenue & Customs
• Updated: 11 May 2022

This tax information and impact note details technical amendments to the changes being introduced from 23 March 2022, to rates of fuel duty.

• From: HM Revenue & Customs
• Updated: 23 March 2022

This tax information and impact note is about changes to simplify moving goods from Great Britain or the Isle of Man to Northern Ireland from 1 April 2022.

• From: HM Revenue & Customs and 1 others
• Updated: 17 March 2022

This tax information and impact note is about the reform of red diesel and other rebated fuels entitlement.

• From: HM Revenue & Customs
• Updated: 29 November 2021

This tax information and impact note details technical amendments to the legislation that restricts use of rebated (red) diesel and rebated biofuels from April 2022, to ensure it operates as intended.

• From: HM Revenue & Customs
• Updated: 16 November 2021

This tax information and impact note is about Fuel Duty changes for diesel used in private pleasure craft.

• From: HM Revenue & Customs
• Updated: 1 July 2021

This tax information and impact note is about operators of combined heat and power stations (CHPs) who will not meet performance standards for reasons associated with coronavirus (COVID-19).

• From: HM Revenue & Customs
• Updated: 9 June 2021

We are inviting views on, and seeking information about, proposed changes to the rules for red diesel used in private pleasure craft as a result of the judgment of the CJEU.

• From: HM Revenue & Customs
• Updated: 9 July 2020

This tax information and impact note deals with increases to the van benefit charge and the car and van fuel benefit charges announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Updated: 22 November 2017

This tax information and impact note applies to relief from Fuel Duty to prevent double taxation on unleaded petrol vapour captured and returned to stock during loading at refineries and import terminals.

• From: HM Revenue & Customs
• Updated: 21 December 2016

This draft legislation sets out the conditions for claiming an Excise Duty credit - Vapour Recovery Relief.

• From: HM Revenue & Customs
• Updated: 21 December 2016

This tax information and impact note applies to businesses producing and importing, and consumers of, hydrocarbon oils and alternative fuel products.

• From: HM Revenue & Customs
• Updated: 16 March 2016

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.

• From: HM Revenue & Customs
• Updated: 5 March 2015

This draft regulation explains the extension of the Fuel Discount Relief Scheme.

• From: HM Revenue & Customs
• Updated: 15 January 2015

This Tax Information and Impact Note is about the extension of the Rural Fuel Duty Relief Scheme.

• From: HM Revenue & Customs
• Updated: 15 January 2015