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HMRC internal manual

Oils Technical Manual

Tables: table E - tax type Codes - mineral oil descriptions

  Tax Type Code Excise description of goods
  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 541 Un-rebated heavy oil (inc. DERV or road fuel extender and un-marked kerosene or un-marked gas oil for which no marking waiver has been granted)
  542 Kerosene to be used as motor fuel off road or in an excepted vehicle  
  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  
  556 Gas oil (marked/un-marked under marking waiver)  
  561 Fuel oil (un-marked)  
  570 Other rebated heavy fuel oil  
    N.B. See the Tariff Volume 1 Part 12 paragraph 12