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Contents

Official guidance
Hydrocarbon Oils Strategy

HCOS1000 · Introduction

  • HCOS1050 · Background
  • HCOS1100 · Other sources of information
  • HCOS1150 · Oils fraud: general
  • HCOS1200 · UK Oils Strategy
  • HCOS1250 · Roles and responsibilities
  • HCOS1300 · Sources of rebated fuel: general
  • HCOS1350 · Suppliers and distributors
  • HCOS1400 · Fuel used for central heating
  • HCOS1410 · Industrial processes and applications
  • HCOS1450 · Fuel for excepted vehicles and machines
  • HCOS1500 · Engines
  • HCOS1550 · Auxiliary engines
  • HCOS1600 · Equipment and machinery
  • HCOS1650 · Petrol extenders and substitutes
  • HCOS1700 · Diesel extenders and substitutes
  • HCOS1750 · Fuel used in private pleasure craft and for private pleasure-flying
  1. Introduction: contents
  2. Introduction: fuel used for central heating

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.

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