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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Marking: background: oils delivered marked

Registered Dealers in Controlled Oil Scheme

Marked rebated Gas Oil (MGO) and marked rebated Kerosene (MKO) may be supplied for qualifying off-road use, and for use with ‘excepted’ vehicles which qualify under Schedule 1 of the Hydrocarbon Oil Duties Act 1979, under the Registered Dealers in Controlled Oil (RDCO) Scheme.

For further information on the Registered Dealers in Controlled Oil (RDCO) scheme see Notice 192 (HMRC website)

For further information on ‘Excepted vehicles’ and the use of oil as a road fuel see Notice 75 (HMRC website)