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Revenue and Customs Brief 42/07

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HM Revenue and Customs -Tax Authorities

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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.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.



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Article Published/Sorted/Amended on Scopulus 2007-06-01 20:51:52 in Tax Articles

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