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Contents

Official guidance
Oils Technical Manual

HCOTEG82250 · Operations in Warehouse: Additives

  • HCOTEG82260 · Introduction
  • HCOTEG82270 · Additives: Addition to oil in duty suspension
  • HCOTEG82280 · Additives: Special Energy Products and the Excise Warehousing (Energy Products) Regulations
  • HCOTEG82290 · Additives: Aviation fuel additives
  • HCOTEG82300 · Additives: Chemical inhibitors
  • HCOTEG82340 · Additives: Addition in duty-suspension of kerosene to Diesel and to Gas Oil
  • HCOTEG82360 · Additives: Applications to add kerosene to diesel outside duty-suspended premises
  • HCOTEG82370 · Additives: Additions of motor spirit to diesel
  1. Operations in Warehouse: Additives: contents
  2. Operations in warehouse: Additives: Additives: Additions of motor spirit to diesel

HCOTEG82370 | Operations in warehouse: Additives: Additives: Additions of motor spirit to diesel

From HM Revenue & Customs · Oils Technical Manual

There are differing opinions in the oil industry as to the advisability of the practice which is followed on the continent of adding motor spirit to diesel in vehicle tanks in conditions of extreme cold (i.e. temperatures at or below - 10ºc).

The practice involves a risk of fire or explosion and is on no account to be recommended or suggested to traders.

Enquirers should be advised that although there is no revenue objection to adding motor spirit to diesel in the tank of a road vehicle, and that no addition to (or reduction in) the duty charged will be due, that there is a risk of explosion.

They should be referred to their supplier in order to obtain further advice.

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