Chapter HCOTEG122550
| Published date | 15 April 2016 |
| Record Number | HCOTEG122550 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Inform the enquirer that authority is only given in cases of exceptional need. Refer enquirers to Notice 75, and ask them to make a written applicationwhich includes the details specified in Notice 75 paragraph 6.3. to the Mineral Oils Relief Centre (MORC) in Newcastle, or BT Ops, Glasgow from mid-to late 2018.
Action to be taken by MORC / BT Ops Glasgow
When you acknowledge receipt of a written application inform the applicant that it is illegal to use rebated oil as a road fuel unless and until, they have received written approval from HMRC.
When dealing with the application, follow the procedures set out in Table P HCOTEG213755
Applications which may be allowed
Subject to policy considerations MORC / BT Ops Glasgow may authorise users in thefollowing circumstances:
If an application is allowed MORC / BT Ops Glasgow should write to the applicant granting a license in terms of the specimen licence at HCOTEG213850.
Applications which should be refused
You should refuse applications for:
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- Operators of unlicensed vehicles which are constructed to perform tasks on private premises (for example unlicensed vehicles which perform servicing or maintenance work on aircraft and travel only within the confines of an airfield) – These vehicles should be based and used on private premises and only make infrequent journeys on the public road to nearby premises for repair or maintenance of the vehicle, or its equipment. Before granting approval MORC / Bt Ops should be satisfied that journeys on public roads are occasional and consistent with the normal requirements of specialist servicing or repair work, and that the trader could not reasonably, drain the vehicle of rebated oil and replace it with diesel road fuel for journeys of short duration.
- Newly made unlicensed vehicles – Sometimes traders will fuel newly-made unlicensed vehicles with rebated oil for movement or testing purposes on factory premises. These vehicles are subsequently used on public roads for further testing. The mileages for these journeys should be compatible with the particular company’s normal testing programme.
- Vehicles capable of using kerosene (steam cars or certain vintage motor cars) – Some vehicles are only capable of using kerosene as fuel...
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