This section contains the following:
| HCOTEG12760 | Introduction |
| HCOTEG12770 | Un-rebated oils (for road fuel use) |
| HCOTEG12780 | Rebated oils (for off-road and other qualifying uses) |
| HCOTEG12810 | Biofuels |
| HCOTEG12840 | Reliefs from oil duty |
| HCOTEG12850 | Excise duty drawback |
| HCOTEG12860 | Mixing |
| HCOTEG12870 | Electricity generation |
