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HMRC internal manual

Hydrocarbon Oils Strategy

HM Revenue & Customs
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Introduction: suppliers and distributors

Rebated fuel can be found in large quantities at the premises of suppliers, distributors and markers of the fuel:

  • oil refinery - marking is undertaken
  • registered remote markers
  • suppliers / distributors - storage and delivery of rebated fuel
  • garages - sold at the pumps
  • tied oil distributors (where oil is completely relieved of duty).