This notice is presented for archival purposes only. It may contain information that is no longer correct or relevant in the current year. Information within this notice was correct on the date it was issued.
This notice was issued in 2019.
The levy applies to petroleum or engine fuel that is specified in the Excise and Excise-equivalent Duties Table as a type of:
- motor spirit
- diesel
- biodiesel
- ethyl alcohol (under the heading Fuels in Part A or B of the Table).
Read a full list of the tariff items and excise items that are subject to the levy, effective 1 January 2017.
The legislation that provides for the new rate is the Energy (Petrol, Engine Fuel and Gas Levy) Regulations 2017.
Fuel removed from a licensed manufacturing area or imported after midnight on 30 June 2019 will be subject to the new rate.
If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).