HCOS1350 | Introduction: suppliers and distributors
From HM Revenue & Customs · Hydrocarbon Oils Strategy
Rebated fuel can be found in large quantities at the premises of suppliers, distributors and markers of the fuel:
oil refinery - marking is undertaken
registered remote markers
suppliers / distributors - storage and delivery of rebated fuel
garages - sold at the pumps
tied oil distributors (where oil is completely relieved of duty).