How much tax is in a litre of petrol and diesel?
How each grade's price splits into fuel duty, VAT and the rest, and how tax's share changes with the price, by region and by type of retailer.
By Forecourt Prices Published Updated
On our latest figures, the average litre of petrol (E10) costs 168.5p. Of that, 81.04p is tax: 52.95p fuel duty and 28.09p VAT, or 48.1% of the price. Diesel (B7) averages 197.3p, of which 85.83p, or 43.5%, is tax.
Tax in a litre of petrol and diesel
Fuel duty is the same 52.95p on every litre of every grade[1]. VAT at 20% is then charged on the fuel and the duty together[2], so a dearer grade pays more VAT.
| Per litre | UK average | Fuel duty | VAT | Tax | Tax share |
|---|---|---|---|---|---|
| Petrol (E10) | 168.5p | 52.95p | 28.09p | 81.04p | 48.1% |
| Diesel (B7)† | 197.3p | 52.95p | 32.88p | 85.83p | 43.5% |
| Super unleaded (E5)† | 186.7p | 52.95p | 31.12p | 84.07p | 45.0% |
| Super diesel† | 215.8p | 52.95p | 35.97p | 88.92p | 41.2% |
Tax takes the biggest share of petrol, at 48.1%, and the smallest of super diesel, at 41.2%.
These UK averages come from 7,417 forecourts with an E10 price, 6,782 with a B7 price, 5,497 with an E5 price and 2,432 with a super diesel price in our price data. We update it every 15 minutes. See how we work them out.
Figures marked † are mostly from prices over 3 days old.
Updated 10:05am on 10 November.
Where the rest of the price goes
Take duty and VAT off the latest average petrol price and 87.46p is left for the fuel and the retailer. That is 51.9% of the price. For diesel it is 111.47p, or 56.5%.
| Per litre | UK average | Fuel and retailer | Share of price |
|---|---|---|---|
| Petrol (E10) | 168.5p | 87.46p | 51.9% |
| Diesel (B7) | 197.3p | 111.47p | 56.5% |
| Super unleaded (E5) | 186.7p | 102.63p | 55.0% |
| Super diesel | 215.8p | 126.88p | 58.8% |
UK averages from our price data, with the duty in force that day. We don't work out margins from our prices.
What's left pays for the fuel itself and the retailer's spread. The CMA says that spread covers the retailer's costs as well as its profit. It names transport, wages and utilities among those costs[3].
The CMA collects data from 11 large retailers, with about 40% of petrol stations and 60% of the fuel sold. It could assess margins for 10 of them[4].
Across those it assessed, the average fuel margin was 11.2p a litre in June 2026. Supermarket retailers averaged 10.4p and non-supermarket retailers 12.0p[4].
How VAT works on fuel
Road fuel pays VAT at the standard rate of 20%. Domestic heating fuel pays the reduced rate of 5%[1].
HMRC's notice on VAT for fuel says "VAT is due on the total value, including any excise duty"[2].
So VAT is charged on the duty too. At 52.95p a litre, that is 10.59p of VAT on the duty alone.
Because VAT is added on top, it makes up a sixth of the pump price, not 20% of it. On the latest average petrol price of 168.5p, that is 28.09p.
Tax by region
Petrol in Northern Ireland averages 159.1p, so tax is 49.9% of it, the highest share of any region. In the South East it averages 170.3p and tax is 47.8%. Across the UK it is 48.1%.
| Region | Petrol | Tax share | Diesel | Tax share |
|---|---|---|---|---|
| Northern Ireland† | 159.1p | 49.9% | 188.9p | 44.7% |
| North East† | 166.6p | 48.4% | 196.9p | 43.6% |
| Yorkshire† | 167.6p | 48.3% | 196.8p | 43.6% |
| Wales† | 167.8p | 48.2% | 197.0p | 43.5% |
| North West† | 168.7p | 48.1% | 196.6p | 43.6% |
| Scotland† | 169.2p | 48.0% | 198.9p | 43.3% |
| London† | 169.3p | 47.9% | 198.8p | 43.3% |
| East of England† | 169.6p | 47.9% | 198.2p | 43.4% |
| East Midlands† | 169.8p | 47.9% | 197.6p | 43.5% |
| South West† | 169.8p | 47.9% | 198.5p | 43.3% |
| West Midlands† | 170.1p | 47.8% | 198.3p | 43.4% |
| South East† | 170.3p | 47.8% | 199.1p | 43.3% |
Regional averages from our price data, across every forecourt in each region, split with the duty in force that day.
Figures marked † are mostly from prices over 3 days old.
Regional averages updated 10:05am on 10 November.
Supermarkets, motorway services and other forecourts
Petrol is cheapest at supermarkets, at 166.7p, where tax is 48.4% of the price. It is dearest at motorway services, at 188.4p, where tax is 44.8%.
| Per litre | Supermarkets | Other forecourts | Motorway services |
|---|---|---|---|
| Petrol (E10) | 166.7p 48.4% tax 1,477 forecourts | 168.5p 48.1% tax 5,800 forecourts | 188.4p 44.8% tax 140 forecourts |
| Diesel (B7) | 195.2p† 43.8% tax 1,311 forecourts | 197.4p† 43.5% tax 5,337 forecourts | 213.9p† 41.4% tax 134 forecourts |
| Super unleaded (E5) | 181.0p† 45.9% tax 1,079 forecourts | 187.6p† 44.9% tax 4,292 forecourts | 207.2p 42.2% tax 125 forecourts |
| Super diesel | Too few forecourts | 215.4p† 41.3% tax 2,241 forecourts | 232.5p 39.4% tax 106 forecourts |
Supermarkets are Tesco, Sainsbury's, Asda and Morrisons forecourts. Asda Express and Morrisons Daily forecourts count as other forecourts. Motorway services are forecourts at a motorway service area.
Averages from our price data, over each forecourt's latest price. A figure from fewer than 100 forecourts is left out.
Figures marked † are mostly from prices over 3 days old.
Tax on a fill-up and a gallon
On a 55-litre fill at the latest averages, tax comes to £44.57 for petrol, £47.21 for diesel, £46.24 for super unleaded and £48.91 for super diesel.
A gallon of petrol carries £3.69 of tax: £2.41 of duty and £1.28 of VAT.
UK averages from our price data, with the duty in force that day.
What changes on 1 July 2027
Duty goes from 52.95p to 60.59p a litre on 1 July 2027[5], when the 5p cut ends and the rate rises with RPI[6].
With VAT, that adds 9.17p to every litre and £5.04 to a 55-litre fill.
How the UK compares
The European Commission's Weekly Oil Bulletin covers EU countries only, so the UK isn't in it[7].
Its sheet of 5 November 2026 lists excise on petrol of €690.20 per 1,000 litres in France and €840.00 in the Netherlands[7].
UK duty of 52.95p a litre is £529.50 per 1,000 litres, on petrol and diesel alike.
Common questions about tax on fuel
What percentage of fuel prices go to the government?
On our latest figures, tax is 48.1% of the average petrol price: fuel duty and VAT together. For diesel it is 43.5%.
How much does the government get from a litre of petrol?
On our latest figures, the average litre of petrol costs 168.5p. Of that, 81.04p is tax: 52.95p of duty and 28.09p of VAT.
Is there 20% VAT on fuel?
Yes. Road fuel pays VAT at 20%, and domestic heating fuel 5%[1]. Because VAT is added on top of the price, it makes up a sixth of what you pay.
Is VAT charged on fuel duty?
Yes. HMRC says "VAT is due on the total value, including any excise duty"[2]. At 52.95p a litre, that is 10.59p of VAT on the duty alone.
Is the tax the same on diesel?
The duty is the same, 52.95p a litre[1]. Diesel costs more, so it pays more VAT: 32.88p a litre against 28.09p. Tax is a smaller share of its price, 43.5% against 48.1%.
How much profit is made on a litre of petrol?
We can't say for any one retailer. The CMA measures fuel margins at the large retailers it assessed, and their average was 11.2p a litre in June 2026[4]. It says that spread covers costs such as transport, wages and utilities as well as profit[3].
Why is petrol so expensive in the UK?
On our latest figures, the average litre of petrol costs 168.5p. Of that, 81.04p is duty and VAT, and 87.46p is the fuel and the retailer's share. See today's UK prices and how they have moved.
Why is UK fuel tax so high?
Fuel tax is two taxes. Fuel duty is a set amount on every litre[1]. VAT at 20% is then charged on the fuel and the duty together[2]. On our latest figures, the two make up 48.1% of the average petrol price.
Why is fuel cheaper in Northern Ireland?
Petrol in Northern Ireland averages 159.1p, 9.4p less than the UK average. The duty is the same, so tax is a bigger share there: 49.9% against 48.1%, the highest of any region. Our data doesn't show why.
How much tax is on a gallon of petrol?
At the average petrol price of 168.5p, a gallon carries £3.69 of tax: £2.41 of duty and £1.28 of VAT.
What are the fuel VAT changes for May 2026?
New VAT road fuel scale charges apply from 1 May 2026. A business uses them to account for VAT on fuel for private use of a business vehicle[8]. For a car with CO2 of 120g/km or less, the 12-month charge is £657, of which £109.50 is VAT[8].
What does fuel duty pay for?
It isn't kept for roads. HMRC pays what it collects into the Consolidated Fund, the government's general account[9]. More on fuel duty.
Sources and method
- GOV.UK: Tax on shopping and services, Fuel Duty, checked 6 November 2026.
- GOV.UK: VAT on fuel and power (VAT Notice 701/19), section 6.2.2, checked 6 November 2026.
- CMA: Road fuel review, checked 13 October 2026.
- GOV.UK (CMA): Enhanced road fuel monitoring report: August 2026, paragraphs 1.5 and 1.6, checked 6 November 2026.
- GOV.UK: Budget 2026, overview of tax legislation and rates, Annex A: rates and allowances, checked 6 November 2026.
- GOV.UK: Budget 2026, overview of tax legislation and rates, checked 6 November 2026.
- European Commission: Weekly Oil Bulletin, duties and taxes, 5 November 2026, checked 6 November 2026.
- GOV.UK: VAT road fuel scale charges from 1 May 2026 to 30 April 2027, checked 6 November 2026.
- legislation.gov.uk: Commissioners for Revenue and Customs Act 2005, section 44, checked 13 October 2026.
Our figures: each average is over every forecourt's latest price reported in the last 30 days, leaving out prices far from what the rest of the UK charges. A figure from fewer than 100 forecourts is left out. Each split uses the duty rate in force on the day of the prices, and VAT at 20%. How we work out the figures