HCOTEG12770 | Introduction and overview of oils activity: excise duty on oils (Duty Liability): Un-rebated oils (for road and air fuel use)

There is just one full (unrebated) rate for light oils and heavy oils used in an exceptd machine, although they have different tax types.

The EU imposed the same extremely low sulphur content even for off-road mobile motor engine fuel from January 2011, thus making most products, whether for road or off-road use, essentially the same, except that some are heavy oil and some light oil.

Aviation Gasoline (AVGAS) which is a light oil aviation turbine fuel, (which contains high levels of sulphur) is currently charged at about half of the full (un-rebated) rate for light oil.

** Details of the current rates of excise duty can be found on HMRC’s Internet site at