Excise Duty

HMRC Briefs issued on or after 1 January 2007 in respect of Excise Duty will be listed in this area.

will be listed in this area.

Revenue & Customs Brief 50/08 - issued 6 October 2008
Energy Products Directive - Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure-flying.

Revenue & Customs Brief 49/08 - issued 6 October 2008
Energy Products Directive- Expiry of the derogations allowing reduced rate duty on fuel in private pleasure craft.

Revenue & Customs Brief 40/08 - issued 1 October 2008
Repositioning of the UK duty paid fiscal mark on packets of hand-rolling tobacco.

Revenue & Customs Brief 45/08 - issued 19 September 2008
Guidance about duty becoming due from 1 November 2008 on waste oil reused as fuel for heating or in an engine, and what you have to do to account for it.

Revenue & Customs Brief 42/08 - issued 10 September 2008
This Brief gives details of an article: Use of rebated fuel in grass cutting vehicles.

Revenue & Customs Brief 17/08 - issued 13 March 2008
This Brief gives details of an article: Fuel for Road Vehicles - changes to some vehicle categories from 1 April 2008.

Revenue and Customs Brief 02/08 - issued 10 January 2008
This Brief gives details of an article: Memorandum of Agreement on the use of Agricultural Vehicles on the Road.

Revenue & Customs Brief 73/07 - issued 13 December 2007
Duty treatment of mixtures of ultra low sulphur diesel and sulphur-free diesel from 4 September 2007.

Revenue & Customs Brief 63/07 - issued 15 October 2007
This Brief gives details of an article: Registered Dealers in Controlled Oil scheme (RDCO) - option to submit annual returns.

Revenue & Customs Brief 49/07 - issued 9 July 2007
This Brief gives details of an article concerning : Review of the Registered Dealers in Controlled Oil scheme (RDCO)

Revenue & Customs Brief 46/07 - issued 15 June 2007
This Brief gives details of an article: Marine Voyages Relief - Treatment of Diving Clubs.

Revenue & Customs Brief 44/07 - issued 11 June 2007
This Brief gives details of an article: Litigation & Settlements strategy (LSS).

Revenue & Customs Brief 42/07 - issued 1 June 2007
This Brief gives details of an article: Hydrocarbon Oils: Introduction of an upper 'Euromarker' marking limit

Revenue & Customs Brief 38/07 - issued 19 April 2007
This Brief gives details of an article: Relaxation of the Registered Dealers in Controlled Oil scheme (RCDO).

Revenue & Customs Brief 37/07 - issued 19 April 2007
This Brief gives details of an article: Introduction of biofuels simplification.

Revenue & Customs Brief 16/07 - issued 14 February 2007
This Brief gives details of an article concerning: Registered dealers in controlled oils: Public Notice 192.

Revenue & Customs Brief 13/07 - issued 12 February 2007
This Brief gives details of an article concerning: VAT: Fuel Scale Charge; new CO2 basis.

Revenue & Customs Brief 09/07 - issued 2 February 2007
This Brief gives details of an article concerning Remote Gaming.

Revenue & Customs Brief 04/07 - issued 23 January 2007
This Brief contains 1 article concerning an informal consultation with business on the proposal to review and regularise the controls on marine fuels, with a particular emphasis on netting.

Revenue & Customs Brief 03/07 - issued 23 January 2007
This Brief contains 1 article concerning an informal consultation with business on the proposal to relax some of the requirements of the RDCO (Registered Dealers in Controlled Oil) scheme.

Revenue & Customs Brief 02/07 - issued 5 January 2007
This Brief contains 1 article concerning HM Revenue & Customs wanting to reduce the burdens of the biofuels regime for non-commercial producers.