Quantities of fuel consumed by road vehicles for propulsion, whether utility vehicles or motor cars for own use or the use of others, including omnibuses belonging to railway companies.
It includes fuel used by:
- Agricultural vehicles on highways;
- Civil engineering vehicles licensed to use the public road network under road transport, in so far as they are subject to the normal taxation system;
- Trolleybuses, trolley trucks and other road vehicles with overhead wires.
It excludes energy used in stationary engines, for non-highway use in tractors (motor fuel consumed by agricultural vehicles), bitumen used in road surfacing and energy used in engines at construction sites.