Aviation turbine fuel (Excise Notice 179a)

Imported from official source

Find out about the rules for the production, supply and use of aviation turbine fuels (avtur).

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.

  • the Hydrocarbon Oil Duties Act 1979 (HODA)
  • the Customs and Excise Management Act 1979 (CEMA)
  • the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (SI 2002/3057)
  • the Hydrocarbon Oil (Marking) Regulations 2002 (SI 2002/1773)
  • the Hydrocarbon Oil (Registered Remote Markers) Regulations 2005 (SI 2005/3472)
  • 1.4 Definition of aviation turbine fuels (commonly known as avtur, aviation kerosene, jet fuel, Jet A1, ATK, SAF)

    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.

    This is an extract. The publication continues at the source.

    Read the original at the source: https://www.gov.uk/guidance/aviation-turbine-fuel-excise-notice-179a

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    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    September 18, 2026 11:34
    Versions
    1 recorded
    Identity
    https://www.gov.uk/guidance/aviation-turbine-fuel-excise-notice-179a#2026-09-18T09:26:36Z

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