Chapter HCOS4825
| Published date | 10 April 2016 |
| Record Number | HCOS4825 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Relevant law
Laundered UK fuel
Laundering and illegal biofuel plants
Use of laundered fuel or illegally processed biofuel
Supply of rebated oil as road fuel
Mixing of fully rebated and non-rebated oil
Mixing of fully rebated and partially rebated oil
Smuggled fuel
Please refer to HCOS5200 which sets out the most common situations requiring consideration of assessment action and the relevant legislation on duty charging provisions, duty points, powers to assess and the persons liable to pay the duty.
Note: it is important to remember that end users of oil, such as hauliers, are not revenue traders for the purposes of the Customs and Excise Management Act 1979 (CEMA), unless they are registered for other business activity eg they are a Registered Dealer in Controlled Oils (RDCO). Therefore the CEMA sections on production of records do not apply when conducting post-detection audits for misuse of oil.
Laundered UK fuelThis term is used to describe UK rebated fuel where an attempt has been made to remove the statutory chemical markers and dyes.(This content has been withheld because of exemptions in the Freedom of Information Act 2000) HCOS4850(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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Laundering and illegal biofuel plants Health and SafetyWork in connection with oil is likely to present a variety of safety hazards. Those hazards may be continuous or intermittent, general or localised and their nature and severity may vary according to the product(s) being handled and the precise work being carried out. It is essential before attending any oil premises, that all officers are familiar with the possible hazards to safety on those premises. All officers also need to be aware of the provisions of the relevant HS books of guidance, particularly HS-10 ‘Hazardous substances’ before visiting any oils premises or physically examining oils.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Laundering and illegal biofuel plants are particularly hazardous areas.
Only appropriately trained personnel should enter these and they must have assistance from the recognised experts employed by the Department.
Post Detection Audit and AssessmentWhen laundering plants, where markers and dyes are removed from rebated oil, are discovered, those responsible are prosecuted. Also, illegal plants processing vegetable oil to make road fuel face the same action...
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