HCOS4550 | Post detection audit and assessment: excepted machines

Excepted machines are certain types of vehicle and machinery that, when being used for an accepted purpose, are allowed to use red diesel as fuel. The definitions of excepted machines are in Schedule 1A to Hydrocarbon Oil Duties Act 1979 (HODA).

For further information please see Excise Notice 75 'Using rebated fuels in vehicles and machines'.

You may need to calculate fuel usage for these vehicles for two reasons:

• to calculate assessments for misuse in cases where an excepted machine has been used outside the limitations in HODA Schedule 1A

• to establish the legitimate usage of rebated oil for the alternative method of calculation.

Be aware that they may not have a miles per gallon (MPG) figure as fuel consumption may be measured in hours per gallon.

The fuel consumption of excepted machines should be established by agreement, estimation or reference to the manufacturer. This will also be the case for other machinery or equipment using red diesel or kerosene.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

During interview, the Mobile Enforcement Team (MET) may have established the quantity of fuel used in an excepted machine. In the absence of any other irregularities, this may well be the best basis for establishing the fuel misused. The detecting officer should have established whether or not the vehicle or machine was an 'excepted machine' during the post detection interview. You should restrict your activities to establishing the quantum of the misuse. If in doubt, seek further advice on 'Excepted Machines' from the Oils Policy Team.