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HMRC internal manual

Hydrocarbon Oils Strategy

Introduction: diesel extenders and substitutes

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

The following are some of the extenders we know about:

  • biodiesel
  • vegetable oils
  • fuel oil
  • lubricating oil
  • kerosene both marked and un-marked (possibly rebated)
  • AVTUR - unmarked kerosene used as jet fuel (fully rebated)
  • tied oils (see HCOS1650 and HCOS3000).