| On and after 6 pm on 23 March 2011 | |
|---|---|
| Light oils | |
| Unleaded petrol | 0.5795 |
| Light oil (other than unleaded petrol or aviation gasoline) | 0.6767 |
| Aviation gasoline (Avgas) | 0.3770 |
| Light oil delivered to an approved person for use as furnace fuel | 0.1070 |
| Heavy oils | |
| Heavy oil (diesel) | 0.5795 |
| Marked gas oil | 0.1114 |
| Fuel oil | 0.1070 |
| Heavy oil other than fuel oil, gas oil or kerosene used as fuel | 0.1070 |
| Kerosene to be used as fuel in an engine, other than in a road vehicle or for heating | 0.1114 |
| Biofuels | |
| Bio-ethanol | 0.5795 |
| Biodiesel | 0.5795 |
| Biodiesel for non road use | 0.1114 |
| Biodiesel blended with gas oil not for road fuel use | 0.1114 |
| Road fuel gases | |
| Liquefied Petroleum Gas (LPG) | 0.3161 £/kg |
| Road fuel natural gas including biogas | 0.2470 £/kg |
Since 1 November 2008, fuel purchased for propelling private pleasure craft has no longer benefited from a reduced rate of duty, but is subject to duty at the full rate.
The supplier of the fuel must therefore charge additional duty, which is the difference between the rebated rate which has already been paid and the full duty rate.
Duty rates can change from time to time, in particular following announcements in the Budget. RDCOs should note their responsibility to identify and apply any changes from their effective date.
In the table below, the final column shows the additional duty rate that should be charged on supplies of marked gas oil (red diesel) for the propulsion of private pleasure craft.
VAT at the reduced rate is due on the total amount charged.
| Effective date | Full duty rate (pounds per litre) | Rebated duty rate (pounds per litre) | Additional duty chargeable (pounds per litre) |
|---|---|---|---|
| 23 March 2011 | 0.5795 | 0.1114 | 0.4681 |
For details of historical oils rates follow the link below.
Hydrocarbon oils: Historical duty rates
Electricity relief allows for repayment of excise duty on oils or biofuels used to generate electricity. Claims under this relief are made using the form EX55.
EX55 - Claim for repayment of excise duty on oils or biofuel used to generate electricity
From 1 April 2013 oils used in electricity generation will become liable to Carbon Price Support (CPS) rates of fuel duty, irrespective of when that oil was supplied to the generator. Claimants must account for these rates on the EX55.
The CPS rates of fuel duty for 2013-14 , 2014-15 and 2015-16 are as follows:
Fuel |
1 April 2013 to 31 March 2014 |
1 April 2014 to 31 March 2015 |
1 April 2015 to 31 March 2016 |
|---|---|---|---|
| Fuel oil; other heavy oil; rebated light oil (£ per litre) | 0.01568 |
0.03011 |
0.05730 |
Gas oil; rebated bioblend (£ per litre) |
0.01365 |
0.02642 |
0.04990 |
The CPS rates do not apply in respect of oils used in electricity generation in Northern Ireland, regardless of whether that electricity is sent to the grid and regardless of whether the electricity is consumed in Northern Ireland.
