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April 1, 2022
Find out about the legal definitions of biofuel products, excise duty rates and the roles and responsibilities of producers from 1 April 2022.
December 21, 2021
Requirements for excise goods held in duty suspension in a warehouse by an authorised warehousekeeper, registered owner, duty representative or registered consignor in the UK.
March 11, 2021
Section 8 - Road Fuel Gas Section 6(1) makes a distinction between 1) hydrocarbon oil imported into the UK, and 2) hydrocarbon oil produced in the UK and delivered for home use. UK produced hydrocarbon oil, is not charged with, nor is it subject to, duty unless it is delivered to home use. So, for example, oil produced in the UK that is used within the refinery (i.e. it never leaves the refinery to be delivered for home use) will not be charged with duty. Although it is commonly understood th...