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HMRC internal manual

Hydrocarbon Oils Strategy

Introduction: petrol extenders and substitutes

There are various products that can be used to extend petrol, some are marked others are unmarked.

The following are some of the extenders we know about:

  • kerosene both marked and unmarked (possibly rebated)
  • AVTUR - unmarked kerosene ( fully rebated)
  • avgas - unmarked
  • methanol acetone mix - unmarked
  • benzene* - unmarked
  • xylene* - unmarked
  • toluene* - unmarked
  • hexane* - unmarked
  • ethanol (including bio-ethanol and ETBE).

(* likely to be delivered conditionally relieved as tied oils)