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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 L- oils we control because they are not marked

HCOTEG213000 | Tables: table L- oils we control because they are not marked

From HM Revenue & Customs · Oils Technical Manual

The possibility that marking might be an appropriate control can also be considered.

Typical ProductUsed forHas no marker becauseCovered by legislationOur controls are covered in:
AVTUR (aviation turbine fuel) or JET A1 or any military jet fuel and their variations for helicopters (AVCAT, amongst others)Aviation turbine fuel for jet enginesTo maintain purity of the fuel for technical and for safety reasonsHydrocarbon Oil Marking Regulations, 2002 Section 6AVTUR and its variants will run diesel engines. See Notice 179A (Traders who supply AVTUR are required to register under the RDCO scheme).
Marine Gas OilSea going vesselsIt is accepted that the fuel is effectively going for export by leaving the UK - we encourage marking but there is no requirement to do soSome is marked. Fuel that is re-landed should be marked, see Notice 263. (The control of Marine Fuels is under review).
Solvents, hydraulic fluids, trans-former oils, and oils for other industrial purposes, where they are incorporated into ‘other’ goods such as paints.Tied Oils or oils ‘put to certain use’ being purposes other than for road fuel or heating fuel use.It is accepted that is the oil is being incorporated into other products, and markers may have a detrimental effect on the end productHydrocarbon Oil Duties Act 1979, Section 9Tied OIL traders have to be approved - see Notice 184A. The disposal of waste Tied oil is also controlled.
Fuel oil or furnace fuelDark Oil used to be used to fuel marine oil-fired boilers, but this fuel is now rarely burnt for emission reasons.Dark oil is often old or impure oil that should not be used as ‘rebated’ oil because its colour impedes the identification of fiscal dyesProhibited for sale as vehicle fuel by the Hydrocarbon Oil Marking Regulations 2002, Section 17
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