HM Revenue & Customs (HMRC) has published draft legislation to introduce a Fuel Duty Relief Scheme for the Inner and Outer Hebrides, the Northern Isles, the Islands of the Clyde and the Isles of Scilly. An accompanying Tax Information and Impact Note is also published.
Comments on the draft legislation should be sent no later than 5 December 2011, by email, or by post:
Transport Taxes Team
HM Revenue & Customs
Rural Fuel Duty Relief
Room 1/37
100 Parliament Street
London
SW1A 2BQ
Tel: 0207 147 0655
The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011 (PDF 27K)
Rural Fuel Duty Relief - Tax Information and Impact Note (PDF 29K)
