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Contents

Official guidance
Oils Technical Manual

HCOTEG210000 · Tables

  • HCOTEG210250 · Table A - procedures for dealing with uncontaminated bunkers removed from ships or aircraft from foreign ports and airports
  • HCOTEG210500 · Table B - procedures for the removal of oil sludge or contaminated oil from ships and aircraft from foreign ports and airports
  • HCOTEG210750 · Table C - procedures to be followed when considering an application to authorise mineral oil and gases to be brought ashore by pipeline
  • HCOTEG211000 · Table D - accidental mixing and/or contamination of mineral oils: possible options
  • HCOTEG211250 · Table E - tax type Codes - mineral oil, biofuel and other descriptions
  • HCOTEG211500 · Table F : tax type codes - biofuels
  • HCOTEG211750 · Table G - removal of dual consignments
  • HCOTEG212000 · Table H - deliveries to United States forces
  • HCOTEG212250 · Table I - mineral oil products and their markers
  • HCOTEG212500 · Table J - marking approvals and what they cover
  • HCOTEG212750 · Table K - items covered by marking approvals
  • HCOTEG213000 · Table L- oils we control because they are not marked
  • HCOTEG213250 · Table M - the flow of accounting documents to the Central Accounting Point (CAP) (Text Version)
  • HCOTEG213500 · Table N: specimen - authority to receive and use unmarked rebated kerosene
  • HCOTEG213750 · Table O - specimen: authority to receive and use unmarked rebated gas oil
  • HCOTEG213755 · Table P: payment of rebate - action to be taken by LB, ISBC (Compliance) and MORC
  • HCOTEG213756 · Table Q: payment of rebate - action to be taken by Cumbernauld Accounting Team (CAT)
  • HCOTEG213800 · Table R: specimen letter - refusal of application to use rebated fuel as road fuel
  • HCOTEG213850 · Table S: specimen licence approving repayment of rebate
  • HCOTEG21000 · Law - background: EU legislation
  1. Tables: contents
  2. Tables: table E - tax type Codes - mineral oil, biofuel and other descriptions

HCOTEG211250 | Tables: table E - tax type Codes - mineral oil, biofuel and other descriptions

From HM Revenue & Customs · Oils Technical Manual

Tax Type CodeExcise description of goods
LIGHT OILS511Aviation Gasoline (AVGAS) including light oil aviation turbine fuel)
-515Leaded Petrol
-520Other un-rebated light oil, including leaded petrol
-521Furnace fuel (marked/un-marked under marking waiver)
-522Unleaded petrol
HEAVY OILS540Waste-derived heavy oil used for heating or put to a non-road use
-541Un-rebated heavy oil (inc. DERV, road fuel extender, or un-marked gas oil for which no marking waiver has been granted) - this formerly included unrebated kerosene, but only up to November 2016 when new tax type codes were introduced for added clarity
-542Kerosene to be used as motor fuel off road or in an excepted vehicle
-546Unrebated kerosene (includes kerosene on its way to be marked, e.g. for heating, then subsequently netted off)
-551Kerosene (marked/un-marked under marking waiver, including heavy oil aviation turbine fuel (AVTUR)) to be used other than as a motor fuel off-road or in an excepted vehicle.\nYou may still occasionally see this being used but it has been replaced by two separate TTCs (since November 2016) - namely 600 for fully rebated kerosene, and 601 for fully rebated kerosene to be used as AVTUR jet fuel. Those codes should be used, not this one.
-556Gas oil (marked/un-marked under marking waiver)
-557Gas oil netted for marine use (marked)
-558Gas oil netted for marine use (unmarked)
-561Fuel oil
-562Fuel oil netted for marine use
-570Other rebated heavy fuel oil (generally no longer used)
BIOFUELS and other571Biodiesel for non-road use
-589Biodiesel
-595Bioethanol
-597Aqua methanol
FULLY REBATED OR DUTY FREE600Fully rebated kerosene (marked or granted marking waiver)
-601Fully rebated kerosene for jet fuel (granted marking waiver)
-602Gas oil removed duty free, direct to vessel for marine use (marked)
-603Gas oil removed duty free, direct to vessel for marine use (unmarked)
-604Fuel oil removed duty free, direct to vessel for marine use
-N.B. See the Tariff Volume 1 Part 12 paragraph 12 for hydrocarbons-
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