The PEFML levy will increase on 1 July 2017 to 0.3 cents per litre (up from the existing rate of 0.2 cents per litre).
The levy applies to petroleum or engine fuel that is specified in the Excise and Excise-equivalent Duties Table as a type of:
- motor spirit
- ethyl alcohol (under the heading Fuels in Part A or B of the Table).
A list of the tariff items and excise items that are subject to the levy is available here.
The legislation that provides for the new rate is the Energy (Petrol, Engine Fuel and Gas Levy) Regulations 2017.
Fuel removed from a licensed manufacturing area or imported after midnight on 30 June 2017 will be subject to the new rate.
If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).