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HMRC internal manual

Oils Technical Manual

Marking: other notices

Notice 75

Notice 75 (HMRC website) - Fuel for Road Vehicles 

Explains how rebated fuels may be obtained and used for qualifying off-road use, or use with ‘excepted’ vehicles listed in Schedule 1 of the Hydrocarbon Oil Duties Act 1979 (as amended by The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2007).

Notice 184A

Notice 184A (HMRC website) - Mineral (Hydrocarbon) Oil put to certain use: Excise Duty relief 

Explains how relief from excise duty on oil put to certain qualifying uses may be obtained, under the ‘Tied Oils’ scheme (also known in the trade as the ‘Industrial Relief’ scheme).

Notice 192

Notice 192 (HMRC website) - Registered Dealers in Controlled Oil 

Provides information on the Registered Dealers in Controlled Oils (RDCO) Scheme, which requires anyone intending to sell or deal in controlled oils to be approved to do so.

Notice 179A

Notice 179A (HMRC website) - Mineral (Hydrocarbon) oils - AVTUR 

Explains the rules governing the supply and use of aviation turbine fuels (AVTUR).