Excise Duty

HM Revenue & Customs (HMRC) Briefs issued on or after 1 January 2009 in respect of Excise Duty will be listed in this area.

Revenue & Customs Brief 30/14 - issued 14 August 2014
This brief provides information about changes made to the charging and collection of excise duty (fuel duty) on the fuel used in private pleasure craft and for private pleasure-flying.

Revenue & Customs Brief 10/14 - issued 28 March 2014
This Brief provides information about legislative changes on fuel additives, and the warehousing of bioethanol for the production of biodiesel.

Revenue & Customs Brief 32/13 - issued 1 November 2013
This Brief explains the changes to Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (HODA).

Revenue & Customs Brief 31/13 - issued 11 October 2013
This Brief replaces Revenue & Customs Brief 30/13 - issued 10 October 2013 and gives interested parties more details about how the UK Government proposes to suspend certain exemptions, exclusions and reliefs contained within the aggregates levy.

Revenue & Customs Brief 30/13 - issued 10 October 2013
This Brief gives interested parties more details about how the UK Government proposes to suspend certain exemptions, exclusions and reliefs contained within the aggregates levy.

Revenue & Customs Brief 27/13 - issued 13 September 2013
European Commission investigation into certain exemptions and reliefs contained within the aggregates levy.

Revenue & Customs Brief 24/13 - issued 16 August 2013
This Brief advises that the UK Government has received notification from the European Commission that they have decided to open a formal investigation relating to certain exemptions and reliefs within the aggregates levy.

Revenue & Customs Brief 20/13 - issued 25 July 2013
This Brief informs operators of some combined heat and power stations of changes to their carbon price support tax liability.

Revenue & Customs Brief 01/13 - issued 17 January 2013
This Brief gives information about our intention to start a programme of assurance visits to business customers of Registered Dealers in Controlled Oils (RDCO), and business customers of distributors trading under the Tied Oils Class Approval scheme who purchase closed containers of 210 litres or less.

Revenue & Customs Brief 29/12 - issued 26 October 2012
This Brief explains a change to the way in which we calculate the vehicle restoration fee following seizure for misuse of rebated and other non-road fuels.

Revenue & Customs Brief 21/12 - issued 9 July 2012
This Brief explains the implications for the Aggregates Levy of the March 2012 judgment of the European General Court, in the case of British Aggregates Association v the European Commission.

Revenue & Customs Brief 20/12 - issued 29 June 2012
This Brief explains the changes that will be made to the treatment of fuel additives with effect from 1 January 2013.

Revenue & Customs Brief 18/12 - issued 1 June 2012
This clarifies the Landfill Tax treatment of material used on a landfill site and the classification of waste published in Revenue & Customs Brief 15/12.

Revenue & Customs Brief 15/12 - issued 18 May 2012 This Brief is for landfill site operators and their advisers and provides clarification on the Landfill Tax treatment of material used on a landfill site and the classification of waste.

Revenue & Customs Brief 09/12 - issued 21 March 2012 This Brief gives information about changes to the procedures for the use of red diesel in private pleasure craft from 1 April 2012.

Revenue & Customs Brief 06/12 - issued 28 February 2012 This Brief covers the Government announcement to introduce legislation in Finance Bill 2012 to correct Landfill Tax legislation retrospectively, this measure will bring Landfill Tax legislation for Scottish sites into line with the rest of the UK.

Revenue & Customs Brief 46/11 - issued 4 January 2012 Following HMRCs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities, the grass cutting guidance has been updated.

Revenue & Customs Brief 45/11 - issued 4 January 2012 This Brief provides guidance on the use of red diesel by vehicles used for snow clearance/gritting following HM Revenue & Customs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities.

Revenue & Customs Brief 40/11 - issued 9 December 2011 The Rural Fuel Duty relief scheme for the Scottish Islands and the Scilly Isles comes into effect on 1 January 2012. The Brief explains how the scheme will operate and how retailers may claim relief

Revenue & Customs Brief 33/11 - issued 30 August 2011 Brief outlining HMRC's position after the Dransfield Novelty Company and others Tribunal decision concerning the duty liability of lottery machines.

Revenue & Customs Brief 31/11 - issued 3 August 2011 A new R&C Brief explaining changes to the treatment of products falling under CN code 3811 at 1 July 2012.

Revenue & Customs Brief 22/11 - issued 13 June 2011 This Brief clarifies the Climate Change Levy (CCL) guidance in Notice CCL1/2 Combined heat and power schemes which deals with the circumstances in which electricity from a combined heat and power station can be acquired by an electricity utility.

Revenue & Customs Brief 12/11 - issued 01 April 2011 This Brief explains which excise duties will see time limits increase from three years to four, and the transitional arrangements that will apply between 1 April 2011 and 31 March 2012.

Revenue & Customs Brief 11/11 - issued 11 March 2011 The purpose of this is Brief is to explain some changes that are being made to the legislation relating to the lower rate of landfill tax.

Revenue & Customs Brief 08/11 - issued 3 March 2011 The purpose of this is Brief is to explain some changes that are being made to the legislation relating to the lower rate of landfill tax.

Revenue & Customs Brief 06/11 - issued 2 February 2011 This Brief gives details on a change to how CCL (Climate Change Levy) will be charged on natural gas in Northern Ireland.

Revenue & Customs Brief 42/10 - issued 26 September 2010 This Brief announces the suspension of the Northern Ireland Aggregates Levy Credit Scheme with effect from 1 December 2010.

Revenue & Customs Brief 23/10 - issued 10 May 2010 This Brief provides information on a relief scheme being introduced on 1 April 2010 for biodiesel produced from waste cooking oil.

Revenue & Customs Brief 18/10 - issued 29 March 2010 This Brief provides information about relief scheme being introduced for biodiesel produced from waste cooking oil which can continue to benefit from a 20 pence per litre duty differential for 2 years.

Revenue & Customs Brief 06/10 - issued 9 March 2010 This Brief outlines HMRC's policy in relation to quiz games played on machines and their liability to Amusement Machine Licence Duty (AMLD). It also covers the treatment of arrears of AMLD which may be due in law.

Revenue & Customs Brief 106/09 - issued 7 January 2010 This Brief provides clarification of what HMRC mean by 'sole agent' in the context of the Marine Voyages Relief scheme (MVR).

Revenue & Customs Brief 70/09 - issued 18 November 2009 This Brief outlines HMRC policy in relation to amusement machines known as 'electronic lottery terminals' and their liability to VAT and Amusement Machine Licence Duty (AMLD).

Revenue & Customs Brief 63/09 - issued 12 October 2009 This Brief outlines HMRC policy in relation to an amusement machine playing a game called 'Stacker' and its liability to Amusement Machine Licence Duty (AMLD).

Revenue & Customs Brief 55/09 - issued 20 August 2009 The Brief sets out HMRC's policy on bingo duty as a result of the Rank ruling, and it also reminds operators of their legal obligations for accounting for duty.

Revenue & Customs Brief 10/09 - issued 16 March 2009 This Brief outlines changes to the tax appeals system and new internal review process.

Revenue & Customs Brief 03/09 - issued 9 February 2009 This Brief describes the requirement to submit HO 34 returns for tied oils, particularly in relation to warehousekeepers.