HC Deb 13 December 2001 vol 376 c1000W
Mr. Blunt

To ask the Chancellor of the Exchequer if he will list the duty points for diesel in the United Kingdom. [21764]

Mr. Boateng

In the UK, duty on hydrocarbon oils, including diesel, is payable upon removal from either:

  1. 1. A refinery (warehouse) for delivery to home use, or
  2. 2. An import warehouse for delivery to home use.
By "home use" we mean consumption in the UK, as opposed to export.

HM Customs and Excise must approve such warehouses. A full list of Mineral Oil Premises (the warehouses and producers' premises) is available to the public in notice 179B.