# Hydrocarbon Oil Duties Act 1979, Paragraph 8


(1) A machine or appliance that is not a vehicle or vessel at a time when it is used—
(a) for purposes relating to agriculture, horticulture, pisciculture , arboriculture or forestry;
(aa) for any purpose on land where it is kept and used for purposes relating to agriculture, horticulture, pisciculture or forestry;
(b) on a golf course or on land maintained by a community amateur sports club;
(c) to operate or maintain equipment in a travelling fair or travelling circus;
(d) primarily for heating, or to generate electricity, for premises that are not used for commercial purposes;
(e) for heating for any premises provided that it uses for fuel—
(i) heavy oil other than gas oil, or
(ii) bioblend other than bioblend that is a mixture of biodiesel and gas oil.
(2) For the purposes of sub-paragraph (1)(d), caravans used for the accommodation of those who travel with a travelling fair or travelling circus are to be treated as premises that are not used for commercial purposes.
(3) The Commissioners may publish a notice making provision for the purposes of sub-paragraph (1)(d) about the meaning of—
(a) “primarily”, and
(b) “used for commercial purposes”.

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Source: https://www.legislation.gov.uk/ukpga/1979/5/schedule/1A/paragraph/8 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-duties-act-1979/schedule-1A/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.