The current duty rates (introduced in the April 2002 Budget) are as follows:
Light oils Pence per litre
Ultra-low sulphur petrol (ULSP) 45.82
Unleaded petrol which is not ULSP 48.82
Light oil
54.68
(except ULSP, unleaded petrol, aviation gasoline
and light oils delivered to approved persons for use as furnace fuel)
Aviation gasoline (AVGAS) 27.34
Light oil delivered to an approved person
2.74
for use as furnace fuel
Heavy (gas) oils Pence per litre
Ultra-low sulphur diesel (ULSD) 45.82
Heavy oil which is not ULSD
51.82
(i.e. conventional diesel)
Marked gas oil and ULSD oil
3.13
not for road fuel use
Fuel oil 2.74
Other heavy oils
NIL
delivered otherwise than for use as road fuel e.g
marked kerosene for heating
aviation turbine fuel
lubricating oil
but excluding oils within the gas oil or fuel oil definition
Fuel substitutes Pence per litre
Biodiesel for use as a road fuel 25.82 (note 2)
Other fuel substitutes See note 3
Road fuel gases Pence per kg
Gas for use as road fuel 9.00
Notes
1. VAT is payable on these amounts as part of the retail price
2. Rate effective with effect from Royal Assent to the Finance Act 2002.
Until then, biodiesel for road use is taxed at the ULSD rate.
3. If the fuel is substituting for petrol, you should assume that it would
be taxed at the ULSP rate. If it is substituting for diesel, you should assume
that it would be taxed at the ULSD rate.