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HYDROCARBON OIL DUTY RATES
Motor Spirit
Diesel 
Aviation Gasoline
Rebated heavy oil 1
Road Fuel Gases
 (pence per litre)
(pence per litre)
(pence per litre)
(pence per litre)
(pence per kilogram)
Date of
Leaded Petrol
Ultra Low
Sulphur
Super
Ultra Low
Sulphur
Bio
All
Budget 
and other
Unleaded 
Sulphur
Free
Unleaded
Sulphur
Free
Diesel/
Fuel
Gas
Natural
Other
change
 light oils
Petrol
Petrol
Petrol
Petrol/LRP 2
Bioethanol
Diesel
Diesel
Diesel
Blended
Aviation Gasoline
Oil
Oil
Gas
Gases
14.03.89
20.44
17.72
-
-
-
-
17.29
-
-
-
10.22
0.77
1.10
-
-
20.03.90
22.48
19.49
-
-
-
-
19.02
-
-
-
11.24
0.83
1.18
-
-
19.03.91
25.85
22.41
-
-
-
-
21.87
-
-
-
12.93
0.91
1.29
-
-
10.03.92
27.79
23.42
-
-
-
-
22.85
-
-
-
13.90
0.95
1.35
-
-
16.03.93
30.58
25.76
-
-
-
-
25.14
-
-
-
15.29
1.05
1.49
-
-
30.11.93
33.14
28.32
-
-
-
-
27.70
-
-
-
16.57
1.16
1.64
-
-
29.11.94
35.26
30.44
-
-
-
-
30.44
-
-
-
17.63
1.66
2.14
33.14 3
-
01.01.95
36.14
31.32
-
-
-
-
31.32
-
-
-
18.07
1.66
2.14
33.14
-
28.11.95
39.12
34.30
-
-
-
-
34.30
-
-
-
19.56
1.81
2.33
28.17
-
4
15.05.96
39.12
34.30
-
-
37.62
-
34.30
-
-
-
19.56
1.81
2.33
28.17
-
26.11.96
41.68
36.86
-
-
40.18
-
36.86
-
-
-
20.84
1.94
2.50
21.13
-
02.07.97
45.10
40.28
-
-
43.60
-
40.28
-
-
-
22.55
2.00
2.58
21.13
-
15.08.97
45.10
40.28
-
-
43.60
-
40.28
39.28 5
-
-
22.55
2.00
2.58
21.13
-
17.03.98
49.26
43.99
-
-
48.76
-
44.99
42.99
-
-
24.63
2.18
2.82
21.13
-
09.03.99
52.88
47.21
-
-
52.33
-
50.21
47.21
-
-
26.44
2.65
3.03
15.00
-
21.03.00
54.68
48.82
-
-
50.89
-
51.82
48.82
-
-
27.34
2.74
3.13
15.00
-
01.10.00
54.68
48.82
47.82
-
50.89
-
51.82
48.82
-
-
27.34
2.74
3.13
15.00
-
07.03.01
54.68
46.82
45.82
-
- 6
-
51.82
45.82
-
-
27.34
2.74
3.13
9.00
-
15.06.01
54.68
48.82
45.82
-
-
-
51.82
45.82
-
-
27.34
2.74
3.13
9.00
-
17.04.02
54.68
48.82
45.82
-
-
-
51.82
45.82
-
25.82 7
27.34
2.74
3.13
9.00
-
09.04.03
54.68
48.82
45.82
-
-
-
51.82
45.82
-
25.82
27.34
3.82
4.22
9.00
-
01.10.03
56.20
50.19
47.10
-
-
27.10
53.27
47.10
47.10
27.10
28.10
3.82
4.22
9.00
-
03.12.04
56.20
50.19
47.10
-
-
27.10
53.27
47.10
47.10
27.10
28.10
4.82
5.22
9.00 8
9.00
01.01.05
56.20
50.19
47.10
47.10
-
27.10
53.27
47.10
47.10
27.10
28.10
4.82
5.22
9.00
9.00
06.12.05
56.20
50.19
47.10
47.10
-
27.10
53.27
47.10
47.10
27.10
28.10
6.04
6.44
9.00
9.00
07.12.06
57.68
51.52
48.35
48.35
-
28.35
54.68
48.35
48.35
28.35
28.84
7.29
7.69
10.81
12.21
01.10.07
60.07
53.65
50.35
50.35
-
30.35
56.94
50.35
50.35
30.35
30.03
9.29
9.69
13.70
16.49
01.04.08
60.07
50.35
- 9
- 9
-
30.35
50.35
- 9
- 9
30.35
30.03
9.29
9.69
13.70
16.49
1. Kerosene and other heavy oils (including lubricating oil) have been at nil rates of duty since 1984 and 1986 respectively. Aviation kerosene has always been at a nil rate of duty.
2. Lead Replacement Petrol (LRP) was introduced on 1 October 1999 and had the same rate of duty as super unleaded petrol.
3.  Duty on road fuel gas was previously at the same rate as aviation gasoline.
4.  Duty on super unleaded petrol was previously at the same rate as other unleaded petrol.
5.  Duty on Ultra Low Sulphur Diesel (ULSD) was previously at the same rate as other diesel fuel for road vehicles (DERV).
6. Separate rate abolished 7 March 2001. Duty now charged on this fuel at the rate appropriate to unleaded petrol or ultra low sulphur petrol dependent upon the sulphur and aromatics content of the fuel.  
7.  Biodiesel duty rate took effect on 26/07/02. This will apply to pure biodiesel and the proportions of biodiesel blended or mixed with heavy oils.
8.  With effect from 3 December 2004 the road fuel gas duty rate is separated into two categories, 'natural gas' and 'all other gases'.
9. From 1 April 2008, ultra low sulphur petrol and sulphur free petrol became liable to duty at the same rate as unleaded. And ultra low sulphur diesel and sulphur free diesel became liable to duty at the same rate as diesel.