SolvedHCOTEG36500 | Relevant Law: Hydrocarbon oil (marking) Regulations 2002
From HM Revenue & Customs · Oils Technical Manual
This introduced the EU wide marker generally known as ‘Euro-marker’ also described in Section 2 as the common fiscal marker.
The Hydrocarbon Oil (Marking) Regulations (HOMR) have now been amended by the Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 (HOMAR).
For further information on HOMAR see HCOTEG36550.
| Section | Section title | Summary and comments |
|---|---|---|
| 3 | Prescribed markers and colouring substance | What the markers are for which oil and in what proportion. For details of the markers and dyes see Notice 179, Part 8 ‘Marking oils’. |
| 4 | Marking required for rebate | What oil is marked under which section of the Hydrocarbon Oil Duties Act 1979 |
| 5 | Marking required for delivery of oil without payment of duty | Gas oil and kerosene may not be delivered to home use without payment of duty unless the prescribed marker (and dyes ) are added |
| 6 | Commissioners’ power to waive marking | … can only be used if there is a technical or safety reason not to mark. |
| 7 | Application | This part applies for the purpose of determining the time and manner in which any oil required to be marked by these regulations is marked. |
| 8 | Time of marking | before delivery for home use. |
| 9 | Use of composite solution | is applicable to any oil. |
| 10 | Storage of markers | must be stored separately from other substances and in containers marked with a description of the contents, have a monthly stock take and keep the records for 6 years. |
| 11 | Storage of marked oil | must be separate from unmarked oil. |
| 12 | Labelling of delivery points for marked oil | Indelible notices saying what the oil cannot be used for. |
| 13 | Particulars to be recorded on delivery notes | To say what the oil cannot be used for. |
| 14 | Prohibitions relating to prescribed markers | No oil may be marked except as stated here, nor can you remove it, nor can you add anything that interferes with the detection of the marker. |
| 15 | Prohibitions relating to other markers | No person may add any chemical identifier or dye other than a marker to any gas oil or kerosene (other than gas oil or kerosene to which Regulation 6 applies). Where any person contravenes this, they will be liable to a penalty under section 9 of the Finance Act 1994 |
| 16 | Prohibition on importing certain oil | Can’t import an oil with any substance in it that impedes markers. |
| 17 | Prohibition on the sale of dark oil | It can’t be sold as fuel for heavy oil vehicle. |