Font Size

HM Revenue and Customs Brief 6/16 - Registered Dealers in Controlled Oil - plant and equipment hire


HM Revenue and Customs -Tax Authorities

Tax Articles
Submit Articles   Back to Articles


Purpose of this brief

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.

What’s changed

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

Contact HMRC 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 appropriate.

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 application form.

There are no changes to the RDCO legislation.


These changes are effective from 1 February 2016.

Further guidance

For more detailed information relating to these changes please see Notice 192 Appendix B.

You can contact HMRC by:

  • writing to:
    HM Revenue and Customs
    Mineral Oil Reliefs Centre
    BP4002 Benton Park View
    Newcastle upon Tyne
    NE98 1ZZ

  • emailing:

About the Author

© Crown Copyright 2016.

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 2016-03-01 09:11:17 in Tax Articles

All Articles

Copyright © 2004-2021 Scopulus Limited. All rights reserved.