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HMRC internal manual

Oils Technical Manual

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.  
You may still occasionally see this being used but it has been replaced by two separate TTCs (since November 2016) - namely 600 for fully rebated kerosene, and 601 for fully rebated kerosene to be used as AVTUR jet fuel.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