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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Deliveries from Warehouse: Duty-paid deliveries: Full duty-rate

Bunkering of vehicles at duty-suspended installations

Only duty-paid heavy oil may be supplied as a motor fuel by a duty-suspended installation, to vehicles conveying mineral oil to or from the installation.

Unrebated kerosene

Excise law does not bar the delivery of kerosene from duty-suspended storage as road fuel, provided it is not marked or dyed and it is duty paid at the un-rebated rate.

We allow marked kerosene to be used as a red diesel substitute at the rebated gas oil rate (ideally it should also be marked as red diesel) but we do not allow it to be used as a road fuel.

There is EU and UK legislation prohibiting the marketing or use of kerosene as a road fuel in view of its high sulphur content - typically about 1270 parts per million (p.p.m.) but in some military grades are more than (>) 3000 p.p.m.

Deliveries of Aviation gasoline (AVGAS)

AVGAS is a light oil specially produced as fuel for aircraft and delivered from warehouse solely for that purpose. Such deliveries are liable for duty at half of the un-rebated light oil rate.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Pipeline interface deliveries

See Part 9 of Notice 179 and the ‘Pipelines’ section of this guidance HCOTEG110000.

Delivery to General Lighthouse Authorities.

As General Lighthouse Authorities:

  • The Corporation of Trinity House, London
  • The Northern Lighthouse Board, Edinburgh, and
  • The Commissioners of Irish Lights, Dublin

receive some deliveries of oil duty free ( see Notice 179, 7.11 ) but this is on the wane due to the use of electric lighting.

See Table E HCOTEG211250 for details of Tax Type Codes- Mineral Oil Descriptions, and Table F HCOTEG211500 for details of un-rebated/rebated Tax Type Codes.