Ozone Depleting Substances - updated guidance

On 28^th February 2025, the Department for Business and Trade (DBT) implemented changes on behalf of the Environment Agency, to the controls on Ozone Depleting Substances (ODS) as previously notified in Tariff Stop Press Notice - 27 January 2025 - UK Integrated Online Tariff .

The changes have been causing some confusion, so the attached guidance is intended to assist with declaration completion.

Issued by HMRC on 28th February 2025