HM Revenue and Customs Brief 4/15 - introduction of a new rebated fuel marker
Submit Articles Back to Articles
Issued Date issued 19 March 2015
On 1 April 2015, the UK is introducing a new chemical marker
for rebated fuel. Markers are used in off-road diesel (sometimes known
as red diesel in the UK) and kerosene, primarily used as heating oil.
The new marker will be used in addition to existing ones and will be
added in minute quantities and should not be noticeable to users.
HM Revenue and Customs (HMRC)
has been working with the oil industry and fuel suppliers for over a
year to ensure a smooth introduction. Users of rebated fuel should not
notice any disruptions to their supplies.
Who should read this
This Brief should be read by:
- oil refiners
- registered remote marking businesses
- oil storage businesses
- manufacturers of engines, heating systems and other
- manufacturers of vehicles and machinery using rebated fuel
- users of rebated fuel including the agricultural and
- the rail and haulage industry
- the maritime sector
- heating oil consumers
- new chemical marker for rebated fuel
The government announced in February 2014 the introduction of
a new product for marking rebated fuels. This is a significant step
forward in the battle against criminals who ‘launder’ rebated fuel and
sell it on for road use at a profit. The new marker represents a
significant improvement on the existing mix. The oil industry has
started adding the new fuel marker ahead of 1 April 2015.
set up an Implementation Working Group shortly after the announcement.
This includes representatives of the oil industry and those sectors
that may be affected by the change. The Group has worked with HMRC to develop
our implementation plans as well as producing and delivering
information to their members.
steps - what action should be taken
Rebated fuel use is limited to specific circumstances and is
primarily used in the agricultural and construction sectors and for
domestic heating. It is marked with dye and chemical markers, to ensure
use for any other purpose can be detected.
Producers and suppliers of rebated fuel must ensure that, from
1 April 2015, any supply of rebated fuel removed from warehouse for
home use contains the new mix of markers as set out in legislation.
Consumers are unlikely to need to do anything. Off-road diesel
will remain red and fuel containing the new mix of markers can be added
to existing stocks of rebated fuel. Further information should be
obtained from your suppliers.
marker to tackle fuel fraud
About the Author
© Crown Copyright 2015.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
Follow us @Scopulus_News
Article Published/Sorted/Amended on Scopulus 2015-06-02 17:17:04 in Tax Articles