Research and analysis

Evaluating the Impact of the Rural Fuel Duty Relief

Analysis of the impact of the Rural Fuel Duty Relief and whether the price of fuel in the scheme areas has reduced relative to the rest of the UK.

• From: HM Revenue & Customs
• Published: 18 October 2013

Documents

HM Revenue and Customs Working Paper 15: Evaluating the Impact of the Rural Fuel Duty Relief

PDF, 372 KB, 26 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

HM Revenue and Customs Working Paper 15: Evaluating the Impact of the Rural Fuel Duty Relief

Under a pilot scheme, registered retailers in the Inner and Outer Hebrides, Northern Isles, islands in the Clyde and the Isles of Scilly are entitled to claim 5 pence per litre relief on fuel purchased after 1 January 2012 and were required from March 2012 to reduce the price of fuel they sell by an equivalent amount to the relief claimed.

This evaluation establishes whether the relief has reduced the pump price of petrol and diesel charged to consumers in the scheme at an aggregate level. The analysis also assesses: whether retailers have passed on the full value of the rebate to consumers; whether the effect of the rebate has differed between islands or fuel types; and whether competition has impacted prices in coastal towns on the mainland.

Published 18 October 2013