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Official guidance
Gas for road fuel use

HCOGAS400000 · Technical Guidance

  • HCOGAS400050 · Introduction
  • HCOGAS400100 · What do we mean by road gas fuel?
  • HCOGAS400150 · When is the excise duty due?
  • HCOGAS400200 · Which vehicles must always use duty- paid gas?
  • HCOGAS400250 · Notification
  • HCOGAS400300 · Returns and duty payment
  • HCOGAS400350 · Gas measurement
  • HCOGAS400400 · Records
  • HCOGAS400450 · Duty-free/duty-paid storage
  • HCOGAS400500 · Offences and penalties
  • HCOGAS400550 · Appeals
  1. Technical Guidance: Contents
  2. Technical Guidance: What do we mean by road gas fuel?

HCOGAS400100 | Technical Guidance: What do we mean by road gas fuel?

From HM Revenue & Customs · Gas for road fuel use

This is any gas (see Glossary) used as fuel in a road vehicle. The two main types of gas currently in use are LPG (Liquefied Petroleum Gas) and CNG (Compressed Natural Gas).

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