Notice: Excise Notice 76: excise duty on gas for use as fuel in road vehicles

Guidance about when the duty on gas is due, vehicles that must always use duty paid gas, what vehicles can use duty free gas, how to register, what records you must keep has been updated. There are also updates to guidance under headings ‘Must duty free gas be kept apart from duty paid gas’ and ‘Is VAT payable on gas’ and ‘Glossary’.

Information about approving a payment through your online bank account has been added at section 3.2.

The notice has been updated to reflect the new process for registering online if you have excise duty to pay on gas for use as fuel in road vehicles.

Changes to section 3.1 giving up to date information, bank details and addresses

This notice replaces Notice 76 of April 2010. We have clarified the law, mainly in sections 1 and 5, and we have removed section 6 on excepted vehicles because this can already be found in Notice 75.

First published.