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HMRC internal manual

Hydrocarbon Oils Strategy

HM Revenue & Customs
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Introduction: equipment and machinery

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


  • 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.