HMRC: Excise Notice 192 on Controlled Oil Dealers Has Force of Law

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Find out about the registered dealers in controlled oil (RDCO) scheme. Get emails about this page Print this page Parts of section 5 of this notice have the force of law under the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 and The Revenue Traders (Accounts and Records) Regulations 1992. The sections of the notice that do not have the force of law are for guidance only and are (where applicable) HMRC’s current view of the law as at the date of the publication of this notice. These sections of the notice do not replace or amend the law. This notice is about the Registered Dealers in Controlled Oil ( RDCO ) Scheme. Under this scheme, anyone intending to sell or deal in controlled oils must be approved to do so. Read paragraph 1.4 for more information. This notice will help you understand: You should read this notice if you handle, sell, or deal in controlled oils, or intend to. The scheme would include for example: Unless you qualify for exclusion from the scheme you’ll not be able to carry on this activity, unless you’re registered and approved by us. Read section 3 ‘Exclusions’. It’s important, therefore, that you read this notice carefully. Primary legislation: Secondary legislation: Controlled oils are some of the products given a rebated rate of duty under Section 11 of the Hydrocarbon Oil Duties Act 1979, these are: This scheme is for anyone who sells or deals in controlled oils. It includes: It also includes the following main and secondary distributors: (a) dry brokers, who sell or deal in controlled oil but who do not take physical possession of that oil (b) owners of oil in warehouse (c) distributors who supply commercial and domestic end-users (d) operators of duty paid oils terminals which are Registered Remote Marking Premises marking their own oil (e) waste oil dealers who obtain rebated oil (either because it is surplus to requirements or because it is waste) and: (f) intermediary suppliers who deliver fuel to the tanks of commercial ships and other marine vessels excluding private pleasure craft ( PPC ) The scheme does not apply to agents (including mutual co-operatives) who arrange a supply of controlled oil on behalf of someone else (a principal) where the: If you do not meet all of these criteria, you’ll need to apply for approval as a registered dealer in controlled oil. This is because the oil supplier will not know who the customer is (the agent or the end user). This means they’ll not be able to carry out relevant checks set out in Section 5 Supplying or selling controlled oil. If you handle, sell or deal in controlled oils, you’ll need to be approved as a registered dealer in controlled oil. For circumstances where distributors of controlled oil are excluded from the scheme read section 3 ‘Exclusions’. Also excluded are: Unless you qualify for exclusion from the scheme, you’ll need to seek approval from us in order to carry on a business as a distributor of controlled oils. Read section 4 ‘Approvals’ for more guidance. If you have any general queries about how the scheme works, you should contact HMRC . If you have already submitted an application form and you either wish to check its progress or have a specific query relating to your application then you should contact the Mineral oils relief centre at sbimorcapprovalsteam@hmrc.gov.uk by email. If you want to check someone else’s RDCO number before selling controlled oils to them, you can either contact HMRC , or you can use the rebated oils enquiry service . As an approved registered dealer