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Policy Paper Published 26 Nov 2025 HM Revenue & Customs ↗ View on GOV.UK

Oil and gas taxation: Decommissioning Relief Deeds

This tax information and impact note is about payments under a Decommissioning Relief Deed in relation to the Energy Profits Levy.

▤ Verbatim text from source document

This measure confirms the government’s longstanding policy. Decommissioning Relief Deed payments cannot be made in relation to the Energy Profits Levy.