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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: equipment and machinery

HCOS1600 | Introduction: equipment and machinery

From HM Revenue & Customs · Hydrocarbon Oils Strategy

Gas oil and kerosene can be used to power various equipment and machinery.

Examples:

  • generators - building sites

  • compressors - road surfacing

  • ovens - bakeries, canteens.

Any of the above premises may have storage for just one type of fuel or many fuels. It is important for you to remember that all storage and delivery systems should be correctly marked to show the fuel they contain.

Requirements on the marking and storage of rebated oils are contained in the Hydrocarbon Oil Marking Regulations 2002, Regulations 11 and 12.

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