Miscellaneous reliefs Miscellaneous reliefs United Kingdom 17Heavy oil used by horticultural producers. 17ABiodiesel used otherwise than as road fuel 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Fuel used in lifeboats, etc. 19AFuel for producing energy for refineries etc. 20Contaminated or accidentally mixed oil. Miscellaneous reliefs