This HM Revenue and Customs (HMRC) brief
highlights changes to the registration requirements for plant and
equipment supplying companies who supply controlled oil as part of the
hire or sale.
Who needs to read this
Read this brief if you’re not an oil distributor but you hire
out or sell equipment, with or without an operator, that’s fuelled with
sufficient controlled oil for use. For example, equipment can include
items such as tools and plant, machinery, or portable toilets.
From 1 February 2016, you don’t need to be approved as an
Registered Dealer in Controlled Oil (RDCO)
if you only hire out or sell equipment containing an amount of
controlled oil necessary for its operation and to be consumed as part
of the hire or sale agreement.
Full details of the changes and who they affect are explained
in Excise Notice 192: Registered Dealers in Controlled Oil.
What you need to do now
straight away if you’re affected by these changes and you think you:
should deregister from the scheme
now need to apply for registration to the scheme
You need to write to HMRC
to ask us to deregister you from the RDCO
scheme if you’re currently approved and your business only supplies
fuel as part of the hire or rental agreement, as described above.
You’ll need to give a detailed explanation of how your business
operates and we’ll consider your request. We’ll write to you and tell
you our decision and send you a final HO5 return to complete if
If you’re not currently approved as an RDCO
and not excluded from the scheme as described above, you’ll need to
apply for registration. If your business supplies fuel separately,
whether or not at the same time as hired equipment, you should complete
an HO4 RDCO
What are the legal
There are no changes to the RDCO
These changes are effective from 1 February 2016.
For more detailed information relating to these changes please
see Notice 192 Appendix B.
You can contact HMRC by:
HM Revenue and Customs
Mineral Oil Reliefs Centre
BP4002 Benton Park View
Newcastle upon Tyne