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HM Revenue and Customs gov.uk

Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)

Imported from official source

  • requirements and obligations that apply to warehousekeepers of motor and heating fuels in the UK
  • accounting for excise duty and VAT charged upon these fuels in the UK — there are separate notices devoted to other related subjects on GOV.UK

    • Producers and warehousekeepers of motor and heating fuels should read this notice.

    Operators of motor and heating fuel warehouses should also read:

  • Customs and Excise Management Act 1979 (referred to as CEMA)
  • The Taxation (Cross Border Trade) Act 2018
  • Hydrocarbon Oil Duties Act 1979 (referred to as HODA)
  • Value Added Tax Act 1994 (referred to as VATA)
  • The Commissioners for Revenue and Customs Act 2005 (CRCA)
  • Hydrocarbon Oil Regulations 1973 (Statutory Instrument 1973/1311) (referred to as HOR)
  • Hydrocarbon Oil (Mixing of Oils) Regulations 1985 (Statutory Instrument 1985/1450)
  • Excise Duties (Deferred Payment) Regulations (Statutory Instrument 1992/3152)
  • Revenue Traders (Accounts and Records) Regulations (Statutory Instrument 1992/3150) (referred to as RTR)
  • Excise Goods (Drawback) Regulations 1995 (Statutory Instrument 1995/1046)
  • The Hydrocarbon Oil (Marking) Regulations 2002 (Statutory Instrument 2002/1773)
  • The Excise Warehouse (Energy Product) Regulations 2004 (Statutory Instrument 2004/2064)
  • Excise Warehousing Regulations 1988 (Statutory Instrument 1988/809)
  • Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (Statutory Instrument 1999/1278) (referred to as WOWGR)
  • Hydrocarbon Oil (Marking) Regulations 2002 (referred to as HOMR) (Statutory Instrument 2002/1773)
  • Biofuels and Other Fuel Substitutes (Payment of Excise etc) Regulations 2004 (Statutory Instrument 2004/2065)
  • The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 (Statutory Instrument 2005/3320)
  • The Hydrocarbon Oil (Supply of Rebated Heavy Oil) (Payment of Rebate) Regulations 2008 (Statutory Instrument 2008/2600)

    • This is an extract. The publication continues at the source.

    Read the original at the source: https://www.gov.uk/guidance/motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vatexcise-notice-179

    Officially imported this from HM Revenue and Customs’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.

    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/api/search.json?filter_organisations=hm-revenue-customs GOV_UK_SEARCH
    Imported
    September 26, 2026 10:07
    Versions
    1 recorded
    Identity
    https://www.gov.uk/guidance/motor-and-heating-fuels-general-information-and-accounting-...

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