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HMRC internal manual

Oils Technical Manual

Traders accounts, records and returns: Other concessions

Vehicle flushing

Oil used for flushing vehicles before loading is liable to duty payment, but credit of duty may be allowed on the quantity of flushings returned to duty-suspension. Oil must be measured on delivery and again on return to duty-suspension to ensure that any losses are duty-paid.

At fully meterised installations, a meter ticket should be used for each delivery of oil for flushing.

At non-meterised installations, delivery notes need not be issued for the flushings provided a local record (e.g. a yard book) is kept.

If a product is delivered via an un-metered outlet, it is usually impossible to measure at the gantry outlet the small quantities delivered as flushings without losing the essential advantages of flushing with pressurised oil. In these circumstances the measurement may be taken when the contaminated flushings are drained from the vehicle, provided the operation is supervised by the trader and the quantity is reconciled without delay.

At all installations, the quantity of contaminated flushings measured on return to warehouse must be recorded as a credit against the yard book entries and duty must be brought to account on any balance not returned.

Decreasing dip arrangements

Requests to calculate delivered quantities by deducting closing stock from opening stock plus receipts on an accounting period basis, may be approved for oils other than light oils.

(See Notice 179 paragraph 4.14)