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Contents

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: Offences and penalties

HCOGAS400500 | Technical Guidance: Offences and penalties

From HM Revenue & Customs · Gas for road fuel use

X-29 details the road fuel gas offences and penalties set out in HODA; but this will be replaced in due course with specific aide memoirs to provide further guidance to assurance staff. The Road Fuel Gas Regulations 1972 empowers us to:

  • at any reasonable time, enter and inspect any premises, other than a private dwelling house, examine any gas and require the occupier to give such help as may be necessary for that purpose;

at any time, examine any road vehicle built or adapted to use gas as fuel for propelling it;

require any person:- concerned with the supply or use of gas;

concerned with producing or dealing in gas; or

who owns, possesses, or is for the time being in charge of a road vehicle built or adapted to use gas as fuel for propelling it.

to provide any information relating to the supply or use of gas including the production of stock records and other documents.

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