HCOTEG211250 - Tables: table E - tax type Codes - mineral oil, biofuel and other descriptions

  Tax Type Code Excise description of goods
LIGHT OILS 511 Aviation Gasoline (AVGAS) including light oil aviation turbine fuel)
- 515 Leaded Petrol
- 520 Other un-rebated light oil, including leaded petrol
- 521 Furnace fuel (marked/un-marked under marking waiver)
- 522 Unleaded petrol
HEAVY OILS 540 Waste-derived heavy oil used for heating or put to a non-road use
- 541 Un-rebated heavy oil (inc. DERV, road fuel extender, or un-marked gas oil for which no marking waiver has been granted) - this formerly included unrebated kerosene, but only up to November 2016 when new tax type codes were introduced for added clarity
- 542 Kerosene to be used as motor fuel off road or in an excepted vehicle
- 546 Unrebated kerosene (includes kerosene on its way to be marked, e.g. for heating, then subsequently netted off)
- 551 Kerosene (marked/un-marked under marking waiver, including heavy oil aviation turbine fuel (AVTUR)) to be used other than as a motor fuel off-road or in an excepted vehicle.\nYou may still occasionally see this being used but it has been replaced by two separate TTCs (since November 2016) - namely 600 for fully rebated kerosene, and 601 for fully rebated kerosene to be used as AVTUR jet fuel. Those codes should be used, not this one.
- 556 Gas oil (marked/un-marked under marking waiver)
- 557 Gas oil netted for marine use (marked)
- 558 Gas oil netted for marine use (unmarked)
- 561 Fuel oil
- 562 Fuel oil netted for marine use
- 570 Other rebated heavy fuel oil (generally no longer used)
BIOFUELS and other 571 Biodiesel for non-road use
- 589 Biodiesel
- 595 Bioethanol
- 597 Aqua methanol
FULLY REBATED OR DUTY FREE 600 Fully rebated kerosene (marked or granted marking waiver)
- 601 Fully rebated kerosene for jet fuel (granted marking waiver)
- 602 Gas oil removed duty free, direct to vessel for marine use (marked)
- 603 Gas oil removed duty free, direct to vessel for marine use (unmarked)
- 604 Fuel oil removed duty free, direct to vessel for marine use
- N.B. See the Tariff Volume 1 Part 12 paragraph 12 for hydrocarbons -