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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: auxiliary engines

HCOS1550 | Introduction: auxiliary engines

From HM Revenue & Customs · Hydrocarbon Oils Strategy

Gas oil can be used to power auxiliary engines of vehicles and can therefore be found on the vehicle and at the premises of these businesses:

  • refrigerated transport - fridge unit

  • cleansing lorries - donkey engine

  • fairgrounds - showmen’s’ generators.

They must not however be connected, or be capable of being connected, in any way to the propelling engine and / or its fuel supply.

Note - dual fuel systems, where one engine can be switched from a tank containing gas oil to carry out a stationary application (eg as a gulley emptier) to one containing DERV for road propulsion are not permitted.

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