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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Marking: Law: Hydrocarbon Oil (Marking) Regulations 2002 (HOMR)

These will be referred to throughout as HOMR. HOMR says which markers are to be used, when and in what proportion. It contains the power to waive marking for technical or safety reasons (such as is granted to AVTUR). It requires separate storage of marked oil, labelling and delivery conditions. It also places prohibitions on marking where substances will interfere with the marker.

These Regulations have now been amended by the Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 (HOMAR).

Notice 179, paragraph 8.4 provides further information on the prohibitions introduced by Regulations 14-17 of HOMR (above).

For details of HOMAR see HCOTEG121310 

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.