CONSULT.Outcome publishedConsultation · gov.uk
Vapour recovery scheme: consultation on the options for replacing the Extra-Statutory Concession
HMRC invites comments on options to replace the Extra-Statutory Concession (ESC) allowing relief from excise duty on recovered petrol vapour.
Last fetched 03 May 2026 · gov.uk
Detail
HMRC is considering the future of the Extra-Statutory Concession (ESC) on recovered petrol vapour. This consultation is seeking views on two options:
- legislation to place the existing ‘vapour recovery scheme’ on a legal footing
- an alternative option to address the issue within existing warehousing approval terms and conditions
Documents