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Contents

Official guidance
Oils Technical Manual

HCOTEG30000 · Relevant law

  • HCOTEG30250 · Scope of guidance
  • HCOTEG30500 · The Customs and Excise Duties (general reliefs) Act 1979
  • HCOTEG30750 · Customs and Excise Management Act 1979 (CEMA)
  • HCOTEG31000 · Hydrocarbon Oils Duties Act 1979 (HODA)
  • HCOTEG31250 · Finance Act 1994 (FA)
  • HCOTEG31500 · Gas (Road Fuel) Regulations 1972
  • HCOTEG31750 · Hydrocarbon Oil Regulations 1973 (HOR)
  • HCOTEG32000 · Hydrocarbon Oil (amendment) Regulations 1981
  • HCOTEG32250 · Hydrocarbon Oil (mixing of oils) Regulations 1985
  • HCOTEG32500 · Excise Warehousing (etc) Regulations 1988 (EWER)
  • HCOTEG32750 · Excise duties (personal reliefs) (fuel and lubricants imported in vehicles) order 1989
  • HCOTEG33000 · Excise duties (hydrocarbon oil) (travelling showmen) relief Regulations 1989
  • HCOTEG33250 · Excise Goods (Holding, Movement and Duty Point) Regulations 2010
  • HCOTEG33500 · Excise duties (deferred payment) Regulations 1992
  • HCOTEG33600 · Revenue Traders (accounts and records) Regulations 1992 (RTR)
  • HCOTEG33750 · Excise Goods (Drawback) Regulations 1995
  • HCOTEG34000 · Travellers' Reliefs (Fuel and Lubricants) Order 1995
  • HCOTEG34250 · Other fuel substitutes (rates of excise duty etc) Order 1995
  • HCOTEG34500 · Hydrocarbon oil (Designated Markers) Regulations 1996
  • HCOTEG34750 · Hydrocarbon oil (Payment of Rebate) Regulations 1996
  • HCOTEG35000 · Hydrocarbon oil duties (marine voyages reliefs) Regulations 1996
  • HCOTEG35250 · Warehouse-keepers and Owners of Warehoused Goods Regulations 1999 (WOWGR)
  • HCOTEG35750 · Hydrocarbon oil (Registered dealers in controlled oil) Regulations 2002
  • HCOTEG36250 · Hydrocarbon oil (Industrial reliefs) Regulations 2002
  • HCOTEG36500 · Hydrocarbon oil (marking) Regulations 2002
  • HCOTEG36550 · The Hydrocarbon oil (marking) (amendment) Regulations 2007
  • HCOTEG36750 · Excise warehousing (energy products) Regulations 2004
  • HCOTEG37000 · Biofuels and other fuel Substitutes (Payment of Excise Duties etc) Regulations 2004
  • HCOTEG37100 · Biofuels and other fuel Substitutes (Payment of Excise duties etc) (Amendment) Regulations 2007
  • HCOTEG37250 · The Measuring Instruments (Liquid fuel and lubricants) Regulations 2006
  • HCOTEG37500 · The Hydrocarbon oil (Registered remote markers) Regulations 2005
  • HCOTEG37750 · EU Directive 2008/118 (General arrangements for excise duty)
  • HCOTEG38000 · EU Directive 2003/96 of 27 October 2003 (Energy Products Directive)
  1. Relevant law: contents
  2. Relevant Law: Gas (Road Fuel) Regulations 1972

HCOTEG31500 | Relevant Law: Gas (Road Fuel) Regulations 1972

From HM Revenue & Customs · Oils Technical Manual

Gas (Road Fuel) Regulations 1972

These regulations set out the obligations of gas as road fuel producers. The rates are found in HODA section 8. There is a rate for natural gas and a rate for Liquid Petroleum Gas.

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