1. Other Jurisdictions

1.1. Relief or reduction of duty on diesel is at the moment not uncommon in other jurisdictions, but such a relief of duty on petrol is very unusual

1.2. Guernsey currently has a low rate of duty on petrol and no duty at all on diesel; however this situation is almost certain to change in the near future. It is a recommendation of Guernsey’s Future Taxation and Economic Strategy Group to raise considerable amounts of revenue from duty on hydrocarbon oils. It is anticipated that the duty on petrol will rise to levels approaching Jersey’s and that duty will be introduced on diesel at the same level.