HCOS1400 | Introduction: fuel used for central heating
From HM Revenue & Customs · Hydrocarbon Oils Strategy
Gas oil and kerosene (also known as heating oil and paraffin) are used in central heating systems in:
private houses
schools
offices
large buildings
farm houses
horse stables
nursery gardens
hotels
blocks of flats.
Management companies and Housing Associations may stand out on a return as they can get individually billed for the heating oil, whereas bills to Councils can get lost in the mass of gasoil supplies.