Fuel Duty payments and reliefs

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

Pay excise duty without a guarantee
Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK

Pay duty on biofuels or gas for road use
Find out how to pay the duty you owe on biofuels, other fuel substitutes and gas for use as fuel in a road vehicle

Excise Payment Security System (EPSS): authorisation criteria
Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS

Fuel Duty: reliefs
Find out if your use of oils for an industrial purpose means you don't have to pay Fuel Duty or you're entitled to a repayment

Log in to tied and rebated oils excise services
Log in to the HM Revenue and Customs excise services for dealers in tied and rebated (controlled) oils