Relevant Law: Hydrocarbon oil (marking) Regulations 2002
This introduced the EU wide marker generally known as ‘Euro-marker’ also described in Section 2 as the common fiscal marker.
The Hydrocarbon Oil (Marking) Regulations (HOMR) have now been amended by the Hydrocarbon Oil (Marking) (Amendment) Regulations 2007 (HOMAR).
For further information on HOMAR see HCOTEG36550.
|Section||Section title||Summary and comments|
|3||Prescribed markers and colouring substance||What the markers are for which oil and in what proportion. For details of the markers and dyes see Notice 179, Part 8 ‘Marking oils’.|
|4||Marking required for rebate||What oil is marked under which section of the Hydrocarbon Oil Duties Act 1979|
|5||Marking required for delivery of oil without payment of duty||Gas oil and kerosene may not be delivered to home use without payment of duty unless the prescribed marker (and dyes ) are added|
|6||Commissioners’ power to waive marking||… can only be used if there is a technical or safety reason not to mark.|
|7||Application||This part applies for the purpose of determining the time and manner in which any oil required to be marked by these regulations is marked.|
|8||Time of marking||before delivery for home use.|
|9||Use of composite solution||is applicable to any oil.|
|10||Storage of markers||must be stored separately from other substances and in containers marked with a description of the contents, have a monthly stock take and keep the records for 6 years.|
|11||Storage of marked oil||must be separate from unmarked oil.|
|12||Labelling of delivery points for marked oil||Indelible notices saying what the oil cannot be used for.|
|13||Particulars to be recorded on delivery notes||To say what the oil cannot be used for.|
|14||Prohibitions relating to prescribed markers||No oil may be marked except as stated here, nor can you remove it, nor can you add anything that interferes with the detection of the marker.|
|15||Prohibitions relating to other markers||No person may add any chemical identifier or dye other than a marker to any gas oil or kerosene (other than gas oil or kerosene to which Regulation 6 applies). Where any person contravenes this, they will be liable to a penalty under section 9 of the Finance Act 1994|
|16||Prohibition on importing certain oil||Can’t import an oil with any substance in it that impedes markers.|
|17||Prohibition on the sale of dark oil||It can’t be sold as fuel for heavy oil vehicle.|