HMRC: Excise Notice 179a on Aviation Fuel Rules Has Force of Law

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Find out about the rules for the production, supply and use of aviation turbine fuels (avtur). Get emails about this page Print this page Parts of this notice may have force of law. These are identified at the relevant places in the notice. This notice explains the rules governing the supply and use of aviation turbine fuels ( avtur ). Other aircraft fuels such as aviation gasoline ( avgas ) are light hydrocarbon oils, which are not covered by this notice. This notice has been updated as a result of the UK leaving the EU. This notice is for anyone involved in the import, production, sale, storage and movement of avtur including end users. Aviation turbine fuels are heavy hydrocarbon oils defined for excise purposes as ‘kerosene’ — read Motor and heating fuels: general information and accounting for Excise Duty and VAT (Excise Notice 179) for definitions. They are controlled oils as defined in Section 27 (1) of HODA which are intended for use as fuel for aircraft engines and are delivered for that purpose. This means they are included within the Registered Dealers in Controlled Oils ( RDCO ) scheme. For the purposes of this notice, aviation turbine fuel also includes sustainable aviation fuel ( SAF ), such as synthetic kerosene, whether or not blended with aviation turbine kerosene, intended and certified for use only in aircraft engines. Aviation turbine fuel is referred to as ‘ avtur ’ in this notice. Avtur benefits from a full rebate of fuel duty. The tax code is 601. This applies whether the fuel is heavy oil (kerosene or hydrotreated vegetable oil ( HVO ) refined to kerosene specification), or a fuel substitute for aviation kerosene. Fully rebated avtur can only be used as fuel for an aircraft engine, other than for private pleasure flying. Fully rebated kerosene must normally be marked to identify it, but for quality and safety reasons, avtur is allowed a general marking waiver. Avtur is only fully rebated if all suppliers and final users comply with the requirements set out in this notice. As all types of avtur have the same tax code (601) and are fully rebated and unmarked, they can be mixed after the duty point without specific HMRC approval. We do not currently require returns to be submitted by RDCO dealers only supplying avtur . However, you must still fulfil your legal requirements under the scheme, such as customer checks and record keeping requirements, which are designed to minimise the potential for misuse of avtur . See section 4 for more on RDCO obligations. Supplies of avtur for commercial flights within the UK and all private flights are normally liable to VAT at the standard rate. See section 6 of Fuel and power (VAT Notice 701/19) for further details. For further information regarding VAT liability, see the section dealing with aircraft stores in VAT on goods exported from the UK (VAT Notice 703) . Find rates of duty and VAT . Avtur can be stored in an excise or tax warehouse. It’s subject to the same rules and regulations as other oils put into warehouse. Read Motor and heating fuels: General information and accounting for excise duty and VAT (Excise Notice 179) for more information. Avtur must be used as aircraft fuel, and not as any other kind of fuel, to qualify for the marking waiver and full rebate. Avtur should not be used for purposes which do not involve combustion of the oil (for example, calibration of fuel systems). If avtur is used for meter calibration it should be returned to avtur stock for ultimate delivery, for aircraft use. Whenever you make a supply