Guidance

Excise Duty hydrocarbon oils rates

Updated 15 May 2024

Light oils

Fuel Duty (pounds per litre) From 6pm on 23 March 2022
Unleaded petrol 0.5295
Light oil (other than unleaded petrol or aviation gasoline) 0.6267
Aviation gasoline (Avgas) 0.3629
Light oil delivered to an approved person for use as furnace fuel 0.0978

Heavy oils

Fuel Duty (pounds per litre) From 6pm on 23 March 2022
Heavy oil (diesel) 0.5295
Marked gas oil 0.1018
Fuel oil 0.0978
Heavy oil other than fuel oil, gas oil or kerosene used as fuel 0.0978
Kerosene to be used as fuel for excepted machines other than for heating 0.1018

Biofuels

Fuel Duty (pounds per litre) From 6pm on 23 March 2022
Bio-ethanol 0.5295
Biodiesel 0.5295
Biodiesel for use in excepted machines 0.1018
Biodiesel blended with gas oil for use in excepted machines 0.1018

Road fuel gases

Fuel Duty (pounds per kilogram) From 6pm on 23 March 2022
Natural road fuel gas including biogas 0.2257
Other road fuel gases including Liquefied Petroleum Gas (LPG) 0.2888

Other fuel

Fuel Duty From 6pm on 23 March 2022
Aqua methanol 0.0722

Registered Dealers in Controlled Oils (RDCO)

Duty table for RDCO supplying marked gas oil for use in private pleasure craft

Effective date Full duty rate (pounds per litre) Rebated duty rate (pounds per litre) Additional duty chargeable (pounds per litre)
From 6pm 23 March 2022 0.5295 0.1018 0.4277

Carbon Price Support (CPS) rates of Fuel Duty

Fuel (pounds per litre) Rate from 1 April 2014 to 31 March 2015 (but for kerosene 1 May 2014 to 31 March 2015) (per litre) Rate from 1 April 2015 to 31 March 2016 (per litre) Rate from 1 April 2016 to 31 March 2022 (per litre)
Fuel oil, other heavy oil, rebated light oil £0.03011 £0.05730 £0.05711
Gas oil, kerosene, rebated bioblend £0.02642 £0.04990 £0.04916
Fuel Rate from 1 April 2022 (per litre)
Qualifying oil which is light oil (light oil for use as furnace fuel) £0.05711
Qualifying oil which is heavy oil other than gas oil or kerosene (on which no rebate is allowed under section 11(1) or 13ZA of the Hydrocarbon Oil Duties Act 1979, or in respect of which a payment is made under section 12(2) of the Hydrocarbon Oil Duties Act 1979) £0.05711
Qualifying oil which is gas oil or kerosene (on which no rebate is allowed under section 11(1)(b) or 13AA of the Hydrocarbon Oil Duties Act 1979) £0.04916
Qualifying bioblend £0.04916

Northern Ireland

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.