HCOTEG12770 - Introduction and overview of oils activity: excise duty on oils (Duty Liability): Un-rebated oils (for road and air fuel use)
»Ê¹ÚÌåÓýappre is just one full (unrebated) rate for light oils and heavy oils used in an exceptd machine, although they have different tax types.
»Ê¹ÚÌåÓýapp 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