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HMRC internal manual

Oils Technical Manual

Relevant Law: Hydrocarbon Oils Duties Act 1979 (HODA)

HODA is often referred to in other Acts and Regulations as ‘the Act’ or ‘the Oil Act’ and is the principal piece of legislation not only on hydrocarbon (mineral) oil, but for products that can be used in place of hydrocarbon oil such as Biofuels, and Gas used as a road fuel.

Most of the provisions that state ‘hydrocarbon oil’ in this act also apply to Biofuels and to other non-mineral oil derived fuel substitutes.