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Contents

Official guidance
Hydrocarbon Oils Strategy

HCOS1000 · Introduction

  • HCOS1050 · Background
  • HCOS1100 · Other sources of information
  • HCOS1150 · Oils fraud: general
  • HCOS1200 · UK Oils Strategy
  • HCOS1250 · Roles and responsibilities
  • HCOS1300 · Sources of rebated fuel: general
  • HCOS1350 · Suppliers and distributors
  • HCOS1400 · Fuel used for central heating
  • HCOS1410 · Industrial processes and applications
  • HCOS1450 · Fuel for excepted vehicles and machines
  • HCOS1500 · Engines
  • HCOS1550 · Auxiliary engines
  • HCOS1600 · Equipment and machinery
  • HCOS1650 · Petrol extenders and substitutes
  • HCOS1700 · Diesel extenders and substitutes
  • HCOS1750 · Fuel used in private pleasure craft and for private pleasure-flying
  1. Introduction: contents
  2. Introduction: sources of rebated fuel: general

HCOS1300 | Introduction: sources of rebated fuel: general

From HM Revenue & Customs · Hydrocarbon Oils Strategy

A large number of businesses may have a legitimate use for rebated fuels.

In many cases this may not be readily apparent but the following may give some idea of where rebated fuel can be found in substantial quantities.

It should be remembered that even though a business may have a legitimate use it also has an increased incentive to misuse the rebated fuel in its road vehicles.

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