Measurement: Standard temperature accounting (STA)
Standard temperature accounting (STA)
To convert ‘bulk’ litres - the volume of the oil as you measure it - to standard litres, the temperature and density also need to be known. (See Notice 179, Section 4.10.5 and 4.10.6).
- You can agree with the trader if you think it impractical or unreasonable to use STA for
- Road fuels and aviation gasoline for amounts of less than 4,000 litres
- Other oil not for use as road fuel for amounts less than 80,000 litres
This is likely to be for one-off amounts or very small quantities.
- You would need to measure the temperature of oil in the tank (this is not easy or straightforward manually as oil can form different layers of temperatures). Dips would need to be taken at intervals over the height of the product in the tank and then averaged. The guidance to the trade provided in HM39 should be followed. The trader needs to have this and the equipment specified.
- Density will be the density for the product to be accounted for. Conversion tables should be used to look up the temperature corrections required (the trader should have these).
Standard temperature accounting (STA) calculations
The information needed to convert bulk litres to standard litres comprises the bulk litre figure, the temperature of the product and the density of the product. By using the conversion tables specified in Notice 179 at paragraph 4 of Appendix H, it is possible to convert bulk litres to standard.
For further information on the Standard temperature accounting calculations, please refer to Notice 179, paragraphs 4.4 and 4.6, and to HM38 ‘User Guidelines for Standard Temperature Accounting’ which is published by the Energy Institute.
See Notice 179, Appendix H for further information on Standard Temperature Accounting for excise duty purposes.