From the study linked by @ctviggen above:
… Nevertheless, fatty acids are taken up during brain development, and it has been reported that fatty acid oxidation could contribute up to 20% of the total brain energy requirement.15, 16 In addition, fatty acid-binding proteins and carnitine have been found in the brain tissue,17 suggesting that fatty acid metabolism has a role in neurodevelopment, neurotransmission, and repair processes.18 Moreover, carnitine, widely known for its major role in transport of fatty acids across the inner mitochondrial membrane, is indeed essential for brain functioning.19…
Figure1 shows the two major steps in the route of fatty acid metabolism in neural cells. Long-chain fatty acids circulate in the nonesterified, albumin-bound form in the blood. After dissociation from albumin, in the first step, NEFA have to migrate across the BBB and, thereafter have to enter neural cells. NEFA become activated to acyl-CoA-derivatives in the cytosol of neural cells. In the activated form, fatty acids are either used for the esterification to membrane lipids or in the β -oxidation. The latter represents a plentiful source of reducing equivalents NADH and FADH2 inside the mitochondria. Oxidation of both types of reducing equivalents by the electron transport chain (ETC) generates the electrochemical proton gradient, the driving force for ATP synthesis.
As outlined in Figure 1, the reluctant oxidative utilization of fatty acids in the brain tissue raises three important questions: First, does the BBB limit the uptake of NEFA by the brain parenchyma and neural cells and therefore reduce the availability of fatty acids for metabolic consumption in the brain? This question will be discussed in the next chapter. The second question is whether fatty acid uptake would override oxidation. This imbalance results in the accumulation of fatty acids in the free and/or in their esterified forms in the cytosol. Thus, it could be that brain mitochondria are particularly vulnerable against high concentrations of NEFA and those of acylcarnitines and/or acyl-CoA-thioesters. This might explain that mitochondria from individual types of tissue differ considerably in their enzymatic equipment for the oxPhos machinery.26 The third question is, whether possibly further drawbacks exist. This is indicated by the fact that substantial fatty acid oxidation increases the risk of neural tissue to become hypoxic, which would not be compatible with rapid and sustained neuronal signaling. These latter issues are discussed in the last chapter and lead to a further clue to understand the low usage of fatty acids for brain energy, which has not been considered so far.