HCOTEG174520 - Meter Proving: Guidance
Guidance to the trade on meter proving is contained in section 8 of HM39. See HCOTEG171500.
Certificates of calibration of proving systems given by independent experts or authorities, such as the DBT, are acceptable to us.
It is recommended that meters are tested or proved on installation, and then at 3 months and 6 months. If these results are satisfactory, routine proving may be carried out at six-monthly intervals.
Proving is often carried out by subcontractors, who will provide the trader with a certificate, but it is the trader who remains responsible for the accuracy of their meters. This is also true, even where the trader sub-contracts out the metering as well, as can be the case for loading gantries.
Failing meters should be taken out of use immediately. If a replacement meter is not available, alternative means of measurement will need to be put in place and agreed with HMRC. Any replacement meter will need to be proved prior to being used for revenue accounting.