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HMRC internal manual

Hydrocarbon Oils Strategy

HM Revenue & Customs
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Registered Dealers in Controlled Oils (RDCO): visits to RDCOs: general

The tests and questions listed in this section are neither prescriptive nor exhaustive. In dealings with a trader, you need to be flexible in your approach to establishing the credibility and compliance of traders and identifying risks.

Rebated oil is normally distributed from the large oil companies who produce it at their refineries to the end users. This is usually via their subsidiary distribution companies, authorised distributors (allowed to use the ‘majors’ signage) and smaller independent suppliers. Rebated oil may also be imported via an import warehouse. Many rebated fuel suppliers will also deal in fully duty paid diesel for use as road fuel.

The RDCO population includes bulk distributors (including dry brokers), retailers (eg forecourts and marinas), plant hire companies, i.e. those who supply rebated fuel separately to the plant and machinery, not within the equipment.