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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
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Operations in warehouse: Additives: Additives: Addition in duty-suspension of kerosene to Diesel and to Gas Oil

Addition of kerosene to diesel

Un-dyed and unmarked kerosene may be added to Diesel in bulk in producers’ premises or warehouse, or in a road tank wagon at the time of delivery.

The warehousekeeper must keep adequate records of the quantities of kerosene added and of the proportion of kerosene to Diesel, Duty at Tax Type Code (TTC) 541 rate must be paid on the kerosene added.

Bear in mind the need to inform the Road Fuel Control Officer (RFCO) of such mixtures, since testing officers may detect an unusual density figure and otherwise suspect such fuel had been illegally laundered.

There is no legal objection to the addition of kerosene directly to a vehicle fuel tank, provided that such kerosene is un-marked, un-dyed and duty-paid at TTC 541 rate.

Addition of kerosene to gas oil

Kerosene may be added to Gas oil intended for rebated use as follows:

  • Unmarked kerosene may be added to gas oil in bulk only in duty-suspended storage. If the gas oil is already marked, an appropriate quantity of additional gas oil marker concentrate must be added to the gas oil/kerosene mixture to ensure the whole mixture satisfies Hydrocarbon Oil Regulations 1973 (HOR), Regulation 18.
  • Marked kerosene may be added to marked gas oil either in bulk in duty-suspended storage or in a road tank wagon at the duty-suspended premises at the time of delivery. No objection need be raised if the proportion of colourant is slightly deficient in the resulting blend, and that alone need not be cited as a failure to comply with HOR Regulation 18.
  • There is no legal objection to the addition of marked kerosene to marked gas oil in the tank of a vehicle entitled to use rebated oil, but duty at TTC 556 must be paid on the kerosene proportion of the mixture.