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Reduction of excise duty rates for motor spirits extended - phased return to full rate on 31 March 2023

08.53am 21 December 2022

The Government has announced that the reduced excise and excise-equivalent duty rate on motor spirits, with full rates returning on 31 March 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.

View our notice on the reduction when it commenced on 15 March 2022, and the June and July extensions.

Published: 20 December 2022