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HMRC internal manual

Oil Taxation Manual

PRT: Foreign Fields - TRA and Foreign User Fields

TRA is given in respect of each field using the asset giving rise to the tariff receipts. For this purpose a “user” field can be another United Kingdom field or a foreign field, but in the latter case the field must be one which has been specified as a foreign field for the purposes of the Act by an order made by statutory instrument by the Secretary of State for Energy.

No further foreign field orders can be made after 30 June 1993 OTA83\S12(3A), and consequently no TRA is available in respect of tariffs paid by foreign fields that do not appear in Part III, OTA (the Statutory Instruments) and which are listed below:

The fields currently designated are:

  Field Date of order
  Heimdal 9 September 1986
  North East Frigg 9 September 1986
  Ekofisk Area Fields:  
  Albuskjell 18 March 1987
  Cod 18 March 1987
  Edda 18 March 1987
  Ekofisk 18 March 1987
  Eldfisk 18 March 1987
  Tor 18 March 1987
  West Ekofisk 18 March 1987
  Gullfaks 16 December 1989
  East Frigg 22 August 1991
  Snorre 22 August 1991
  Odin 22 August 1991
  Lille Frigg 7 June 1993
  Froy 18 June 1993