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 2023.
There will be a phased return to the full rate:
- On 28 February 2023, the excise and excise-equivalent duty will increase to 57.524¢ plus 8¢ per g of Pb; and
- On 31 March 2023, the excise and excise-equivalent duty will increase to 70.024¢ plus 8¢ per g of Pb (full rates) (this is a return to the full rate).
This temporary reduction of motor spirits duty started on 15 March 2022 initially for a period of 3 months. It brought the excise and excise-equivalent duty rate on motor spirits down to 45.024 cents per litre. This temporary reduction was extended in June for an additional two-month period until 15 August 2022 and in July for a further period until 31 January 2023.
The phased return to full rates is given effect by the Excise and Excise-equivalent Duties Table (Temporary Reduction of Motor Spirits Duty) Amendment Order 2022 Amendment Order (No 3) 2022 (PDF 105 KB).
The Working Tariff Document and the Excise and Excise-equivalent Duties Table will be amended to reflect these rates.
Published: 20 December 2022