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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Operations in warehouse: Additives: Introduction

Additives are common to all types of fuels and are used for a variety of reasons.

For example: to improve fuel consumption, to prevent waxing in diesel fuel, to reduce engine wear and for anti-static purposes in aviation fuel. If they are being added to oil in duty-suspension (i.e. before the duty point) there are certain risks that need to be considered. Traders should be aware of the revenue implications of adding substances to oil in duty-suspension. For additives for Gas oil and Kerosene, traders must first ensure that any substances do not impede the identification of the prescribed markers.

Helpline staff and oils sssurance officers should, if approached by traders or during the course of an audit, take account of the following:

  • The procedure to be adopted
  • The chemical descriptions of substances and the proportion in which they are to be added; and
  • The oil to which they are to be added and the purpose of the additives.

All additives for motor-fuels are liable to excise duty (Hydrocarbon Oil Duties Act section 6A). Please note that those additives exclusively for heating fuels are not within the scope of this legislation.