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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction and overview of oils activity: Contaminated, waste and recovered oils: Risks attached to 'waste' oils

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

N.B. Traders dealing in ‘waste’ AVTUR must be approved under the RDCO scheme as it is a controlled oil.

In short, how the ‘waste’ oil is to be dealt with will determine its duty liability.  This may be by being recovered, reprocessed and recycled; by being put to a legitimate use; diverted to an ineligible use or otherwise disposed of.