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HMRC internal manual

Hydrocarbon Oils Strategy

HM Revenue & Customs
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Introduction: central heating

Gas oil and kerosene (also known as heating oil and paraffin) are used in central heating systems in:

  • private houses
  • schools
  • offices
  • large buildings
  • farm houses
  • horse stables
  • nursery gardens
  • hotels
  • blocks of flats.

Management companies and Housing Associations may stand out on a return as they can get individually billed for the heating oil, whereas bills to Councils can get lost in the mass of gasoil supplies.