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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: Contaminated, waste and recovered oils: How 'waste' oil should be treated for duty purposes

How waste oil should be treated for duty purposes depends upon:

  • how it was originally supplied ( duty paid or un-paid ) and its status ( rebated/un-rebated );
  • the physical state that the oil is in ( i.e. is it essentially in the same condition as when it was delivered, has it been contaminated by other substances, or has it become accidentally mixed with other oils? );
  • the processes ( if any ) to which it is to be subjected;
  • the specification of the oil which is produced following treatment, as well as;
  • the use to which it is intended to put any ‘recovered’ oil.