||Summary and comments
||Approval may be granted individually or as a class. For example all Tied Oils delivered in the UK in containers of 210 litres or less are class approved. We may approve subject to conditions; approved furnace operators, approved repayment users or approved tied oil traders.
||Applications for approval
||Three options - furnace operator, repayment user, tied oil trader (or in combination) - and can only be made by using the right application form (HO27).
||Certificates of approval
||We have to give one with a unique number and saying what approved for.
||Restriction on supply of rebated and duty free oil
||Tied Oil can only go to tied oil trader - rebated light oil only to furnace operator. (see the Hydrocarbon Oil Duties Act 1979 (HODA) Section 5.14)
||This cross-refers to 9(1) of HODA but amounts to us being able to set conditions and/or security for tied oil traders.
||Claims for repayment
||can’t be later than 3 months or for less than £250.
||No drawback allowable where repayment permitted
||Cross refers to 9(4) of HODA - can’t claim drawback and get repayment for duty paid oil put to tied oil use.