Fuel Duty: introductory guides
Please note: Fuel Duty guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Check if you need to pay Fuel Duty
Find out if you need to pay Fuel Duty on the fuel you produce, import or use and the rate you need to pay
Registering motor and heating fuels: business and premises
Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels
Fuel Duty: enquiries
Email, phone or write to HMRC if you have approval as a registered dealer in controlled oil and you need to change any of your details, or if you have any questions about Fuel Duty.