Information on the fiscal effect of the Chancellor's decision to cancel the fuel duty increase that was planned for 1 August 2012 and defer the January 2012 increase to August 2012 is contained in table 2.1 of the Autumn Statement 2011. A tax information and impact note was published on the HM Revenue and Customs website, and is available online at:"www.hmrc.gov.uk/tiin/tiin866.pdf"Excise duty is accounted for when fuel is imported or leaves production facilities. The methodology that was followed to produce the published fiscal information is set out in the autumn statement 2011 policy costings document at:"www.hm-treasury.gov.uk/as2011_index.htm"