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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Authorisation and approval: Oil warehouses

Issue of authorisations or approvals

Oil warehouses are approved by type, and the warehouse approval states exactly what type of oils can be stored, how these should be stored, and how these oils may be processed or handled whilst they remain within the warehouse. We can set specific conditions for each part of the warehouse approval, dependent on the types of oils and processes involved, so that if the terms and conditions of the approval are not followed, this will result in the warehouse approval being revoked.

It is very important that in every authorisation or approval that we issue, it is clear exactly what we will allow to take place.

Issue of blanket authorisations and approvals

There are no ‘generic’ blanket approvals of oil producers’ premises or warehouses (Duty-suspended installations). Each application and authorisation needs to be considered individually, as there are a variety of conditions which we may need to impose upon the trader, dependent on their application, their individual needs and the risks that these pose.

The issue of ‘blanket’ approvals could have serious consequences for the control of oils traders and for the equal treatment of others. If a trader were to be given a blanket authorisation or approval, in effect they would be entitled to do what they liked, regardless of the risks involved, until such time as these were addressed by making changes to their authorisation/approval.

See Notice 179, Appendix E for details of the standard conditions applied to the approval of ‘motor and heating fuel’ warehouses.