Excise rates for fuels (FOI)

Request

Would you please provide the level if import duty as well as any other taxes on the below fuels please?

• Domestic Heating oil (all grades)
• Motor Fuel
• Bio
• Unleaded
  
• Diesel
• Agricultural Fuel
  
• Petrol
• Diesel
  
• Marine Fishing boat Fuel
• Petrol
• Diesel
• Marine Pleasure boat Fuel
• Petrol
• Diesel
• Aviation Fuel
• Commercial
• Pleasure

Response

Details of current and historic excise rates, and the commodities to which they are applied, are already accessible by other means, therefore Article 23 of the Freedom of Information (Jersey) Law 2011 has been applied.

Traders' excise rates and quarterly excise duty statistics (gov.je)

Schedule 1, Part 2, Paragraph 7 of the Customs and Excise (Jersey) Law 1999 (jerseylaw.je) sets out the current rates of excise duty applied to fuel.  Essentially the only fuels that attract duty are those used in vehicles for the purpose of propulsion of certain vehicles on a public road.

Relief from excise duty is allowed on certain fuels as set out in the Excise Duty (Relief and Drawback) (Jersey) Order 2000 (jerseylaw.je)

These are:

• Heavy oil (e.g. diesel) used for any purpose other than for the propulsion of a vehicle on a public road
  

• Heavy oil (e.g. diesel) used for the propulsion on a public road of any of the following vehicles where the use of the vehicle on such road is incidental to its main use –

(i) tractors and agricultural machinery,

(ii) machinery, equipment or plant used principally for the construction or maintenance of roads or for other building or construction work and which are not used in connection with the carriage of goods or persons,

(iii) vehicles used solely for the refuelling of aircraft, and

(iv) lifting and handling vehicles (such as mobile cranes and forklift trucks) other than those capable of the haulage or carriage of goods incorporating lifting gear designed to enable the loading and unloading of those goods; and

• Light oil (e.g. petrol and kerosene) used –

(i)  for the propulsion of any marine craft,

(ii) the propulsion of an aircraft, or

(iii) as furnace fuel.

Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey. GST is charged at 5% on the majority of goods and services supplied in Jersey for local use, including imports.  More information can be found on www.gov.je.

GST (Goods and Services Tax)

Articles Applied

Article 23 - Information accessible to applicant by other means 

(1)  Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge. 

(2)  A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.

​