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Official guidance
Oils Technical Manual

HCOTEG12500 · Introduction and overview of oils activity: types of oil products and their use

  • HCOTEG12510 · Types of fuel products
  • HCOTEG12600 · Mineral oil products
  • HCOTEG12650 · Oil products
  1. Introduction and overview of oils activity: types of oil products and their use: contents
  2. Introduction and overview of oils activity: types of oil products and their use: oil products

HCOTEG12650 | Introduction and overview of oils activity: types of oil products and their use: oil products

From HM Revenue & Customs · Oils Technical Manual

TermMeaning
AVGASAviation gasoline. Aviation spirit used in piston-engined aircraft – effectively high octane petrol.
AVTURAviation turbine fuel. Kerosene delivered unmarked and undyed at the fully rebated rate of duty for use as fuel for aircraft engines. (Not to be used for other uses).
BiodieselA diesel quality liquid fuel derived from biomass or waste cooking oils, the ester content of which is not less than 96.5% by weight and the sulphur content of which does not exceed 0.005% by weight or is nil.
BioblendAny mixture that is produced from mixing biodiesel and a duty suspended heavy oil.
BioethanolA liquid fuel consisting of denatured ethanol from biomass and capable of being used for the same purpose as light oil.
Bioethanol blendAny mixture that is produced by mixing bioethanol and a duty suspended light oil.
BitumenExtremely heavy semi-solid product of oil refining.
Black oilA description for the heavier, less pure oils such as fuel oil and crude. This term is usually used in transportation.
Burning oilAn alternative name for kerosene or paraffin.
ButaneNormally a gas but can be easily liquefied (see LPG). Component of gasoline.
CondensateLight crude taken off natural gas; used as a feedstock.
CoumarinStatutory marker added to kerosene. (1.2 benzopyrone).
Crude oilThe basic raw material that undergoes refining.
Dark oilA heavy oil which is darker than ASTM colour 3.0 in the table of Glass Colour Standards. For field test purposes oil that is darker than a used copper coin. (Not for use as a motor or in an excepted machine as the dark colour will mask the presence of any fiscal dyes).
DERVOriginally a fuel for Diesel Engined Road Vehicles, this has been replaced by ULSD and SFD.
DistillateSee middle distillate
DieselSee DERV (Gas Oil)
Electrical oilsOils used as a coolant or as an insulating fluid in electrical machinery.
Euro-markerA statutory marker added to rebated fuels throughout Europe. Countries may also add their own markers and dyes in addition to Euro-marker.
FeedstockMaterial to be processed in a refinery.
Fuel oilHeavy oil which contains in solution an amount of asphaltenes of not less than 0.5% or which contains less than 0.5% but not less than 0.1% of asphaltenes and has a closed flashpoint not exceeding 150ºC. Used for fuelling large steam turbines e.g. in power stations or marine engines.
Gas condensateA light oil that is a naturally occurring by-product of gas production
Gas oilHeavy oil of which not more than 50% by volume distils at a temperature not exceeding 240ºC and of which more than 50% by volume distils at a temperature not exceeding 340ºC.
GasolineSee motor spirit
Heavy oilOil other than light oil
HydrocarbonChemical descriptor of any molecule containing only carbon and hydrogen atoms. Crude oil typically contains more than 97% hydrocarbons.
KeroseneA heavy oil of which more than 50% by volume distils at a temperature not exceeding 240ºC. Commonly known as burning oil or paraffin.
Light oilOil of which not less than 90% by volume distils at a temperature not exceeding 210ºor which gives off an inflammable vapour at a temperature of less than 23ºC when tested in the manner prescribed by the Acts relating to petroleum.
Lube oilHeavy oil used for lubrication of moving parts. Not liable to excise duty. NB The Specification of some lube oils can be very close to Gas oil, so there is the possibility of mis-description of Gas Oil to avoid an excise duty liability.
Marked oilOil containing markers prescribed by Hydrocarbon Oil (Marking) Regulations 2002.
MDOMarine Diesel Oil, usually a blend of Gas oil and heavier fractions.
Medium oilOils which for customs duty purposes, lie between spirits and heavy oil. It includes lighter oil within the excise definition of heavy oil, but is not an excise category of oil.
Middle distillateThe products produced from the mid range of the fractionating column during distillation of crude oil. Gas oil and kerosene.
MOGASA common trade term for petrol (mineral oil) gasoline & aviation spirit.
Motor spiritOil used as a fuel for a petrol engine charged at the full rate of duty.
MGOMarked (rebated) Gas oil. Gas oil that is dyed and chemically marked to attract the rebated rate of duty. It may only be used in an excepted machine as defined at Schedule 1A of HODA 1979.
ParaffinSee kerosene.
PetroleumMotor spirit, petrol, gasoline.
PropaneNormally a gas but can easily be liquefied. It is the principle gas used as a road fuel gas.
QuinizarinOne of the statutory markers added to gas oil. 1,4-dihydroxyantheaquinone.
Rebated fuelFuel on which a rebate of duty has been allowed.
Red dieselSee MGO.
Solvent redA red dye used to mark fuel, technically referred to as Solvent Red 24 with the chemical name 1-(2-methyl-4-(2-methylphenylazo)phenylazo)-2-naphthol.
Solvent yellowA combined Yellow dye and fiscal marker used to mark fuel, also known as Solvent Yellow 124.
SFDSulphur Free Diesel, Diesel that does not contain more than 10 p.p.m. sulphur
SFPSulphur Free Petrol. Petrol that does not contain more than 10 p.p.m. sulphur.
Technical oilsCommercial indication that oil is specially produced for a purpose other than as a fuel or lubricant.
Tractor dieselSee Red diesel.
Transformer oilOil used in electrical transformers as a coolant and as an insulator. See also electrical oils.
ULSDUltra Low Sulphur Diesel containing less than 50 p.p.m. sulphur. The current standard retail diesel.
ULSPUltra Low Sulphur Petrol containing less than 50 p.p.m. sulphur. The current standard retail petrol.
Unrebated oilUndyed and unmarked oil that has borne duty at the full rate, (usually known as full duty paid fuel).
White dieselAnother name for unmarked, un-rebated Diesel or Gas oil. A heavy oil of which not more than 50% by volume distils at a temperature not exceeding 240ºC and of which more than 50% by volume distils at a temperature not exceeding 340ºC
White oilA description applied to the lighter and purer oils. Generally covers all refined light oils and distillates.
White spiritA specialised light oil normally used as a solvent.
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