Mineral Oil Tax on vehicle gas (MOT VG)
Liability
A liability to MOT arises when vehicle gas is supplied by a vehicle gas supplier to a vehicle gas dispenser. The vehicle gas supplier is liable for the payment of the tax. Self-supply of vehicle gas for a supplier’s own consumption is also liable.
A person who supplies vehicle gas is referred to as a ‘vehicle gas supplier’. A person who operates a vehicle fuelling facility for supplying vehicle gas is referred to as a ‘vehicle gas dispenser’.
A vehicle gas supplier may not supply vehicle gas to a vehicle gas dispenser unless a meter is in place that:
- has been fitted by the transmission systems operator
- and
- is used exclusively for measuring the vehicle gas supplied to the vehicle gas dispenser.
A vehicle gas dispenser may not receive supplies of vehicle gas unless a meter is in place that:
- has been fitted by the transmission systems operator
- and
- is used exclusively for measuring the vehicle gas supplied to the vehicle gas dispenser.
The transmission system operator is responsible for connecting customers to the gas network. More information is available on the Commission for Regulation of Utilities (CRU) website.
Next: Rate of tax