HCOTEG211250 - Tables: table E - tax type Codes - mineral oil, biofuel and other descriptions
Tax Type Code | Excise description of goods | |
---|---|---|
LIGHT OILS | 511 | Aviation Gasoline (AVGAS) including light oil aviation turbine fuel) |
- | 515 | Leaded Petrol |
- | 520 | Other un-rebated light oil, including leaded petrol |
- | 521 | Furnace fuel (marked/un-marked under marking waiver) |
- | 522 | Unleaded petrol |
HEAVY OILS | 540 | Waste-derived heavy oil used for heating or put to a non-road use |
- | 541 | Un-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 |
- | 542 | Kerosene to be used as motor fuel off road or in an excepted vehicle |
- | 546 | Unrebated kerosene (includes kerosene on its way to be marked, e.g. for heating, then subsequently netted off) |
- | 551 | Kerosene (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than as a motor fuel off-road or in an excepted vehicle.\nYou may still occasionally see this being used but it has been replaced by two separate TTCs (since November 2016) - namely 600 for fully rebated kerosene, and 601 for fully rebated kerosene to be used as AVTUR jet fuel.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. |
- | 556 | Gas oil (marked/un-marked under marking waiver) |
- | 557 | Gas oil netted for marine use (marked) |
- | 558 | Gas oil netted for marine use (unmarked) |
- | 561 | Fuel oil |
- | 562 | Fuel oil netted for marine use |
- | 570 | Other rebated heavy fuel oil (generally no longer used) |
BIOFUELS and other | 571 | Biodiesel for non-road use |
- | 589 | Biodiesel |
- | 595 | Bioethanol |
- | 597 | Aqua methanol |
FULLY REBATED OR DUTY FREE | 600 | Fully rebated kerosene (marked or granted marking waiver) |
- | 601 | Fully rebated kerosene for jet fuel (granted marking waiver) |
- | 602 | Gas oil removed duty free, direct to vessel for marine use (marked) |
- | 603 | Gas oil removed duty free, direct to vessel for marine use (unmarked) |
- | 604 | Fuel oil removed duty free, direct to vessel for marine use |
- | N.B. See the Tariff Volume 1 Part 12 paragraph 12 for hydrocarbons | - |