Revenue and Customs Brief 38/07
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Issued 3 May 2007
Relaxation of the Registered Dealers in Controlled Oil scheme (RDCO)
Revenue and Customs Brief 03/07, issued on the 23rd January 2007, invited
views on proposals to reduce the burdens of the RDCO scheme for those supplying
low annual volumes of rebated fuel. Following this informal consultation, as
announced in the Budget, we can confirm that we will be introducing the proposed
changes, with effect from January 2008.
- compliant businesses, who are supplying product fewer than 10,000 litres
per year, would only be required to submit an annual consolidated return
rather than monthly returns;
- de -registration of some businesses that have been making nil returns over
an extended period.
We would like to thank those who took time to respond. The majority of
responses were positive and welcomed the proposals. Some respondents thought
that the proposed de minimis level is not high enough. Although we are keen to
reduce administrative burdens on the trade, we have to balance these objectives
with a need to continue to effectively control movements of controlled oils in
accordance with the UK Oils Strategy. The de minimis level of 10,000 litres was
arrived at as the result of a detailed analysis of the scheme undertaken by
We have already made a commitment to undertake a further review of the RDCO
scheme. We will, continue monitoring the operation of the scheme and will
consider the possibility of further increases to the de minimis limit.
What happens next?
Businesses who wish to change to annual returns will be advised, in a later
brief, when and how to apply.
Businesses who have submitted nil returns over an extended period will be
approached to establish whether they need to remain registered under the scheme.
We will also update Notice 192. The current version may be seen on our
website within the Leaflets and Booklets/Excise/Oils section.
About the Author
© Crown Copyright 2007.
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updated regularly and may be out of date at time of reading.
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Article Published/Sorted/Amended on Scopulus 2007-05-03 14:00:22 in Tax Articles