Revenue and Customs Brief 42/07
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Issued 1 June 2007
Hydrocarbon oils: Introduction of an upper ‘Euromarker’ marking limit.
With effect from 1 June 2007 secondary legislation will be introduced to fix
a maximum permissible marking limit of 9 kg per million litres of oil for the
Euromarker. The minimum level of 6 kg per million litres will remain unchanged.
Why has this measure been introduced?
To comply with an amendment to EU law, Commission Decision 2001/574/EC as
amended on 17 December 2003, (which introduced an upper marking limit for the
‘Euromarker’ of no more than 9 kg per million litres of oil), the UK will be
introducing Regulations in the form of, ‘ The Hydrocarbon Oil (Marking)
(Amendment) Regulations 2007’. Following a consultation exercise, and
discussions with the oil industry, the upper limit has been fixed at 9 kg per
million litres in order to align the UK with other EU Member States.
Why has no maximum level been introduced for the other fiscal markers?
The UK is not required, under EU law, to introduce a maximum dosage limit for
these substances. Since the UK’s other fiscal markers are not found in the oil
of other EU Member States, there is no need to fix an upper marking limit for
these markers. Moreover, from a technical standpoint, it is considered
unnecessary and would be an additional burden on business.
For further information on the Euromarker please contact:
Charles Markuss, Oils Policy, 3rd Floor West, Ralli Quays, 3 Stanley Street,
Salford, M60 9LA.
Telephone: 0161 827 0320 Fax: 0161 827 0322.
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© Crown Copyright 2007.
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Article Published/Sorted/Amended on Scopulus 2007-06-01 20:51:52 in Tax Articles