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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Operations in warehouse: Additives: Additives: Additions of motor spirit to diesel

There are differing opinions in the oil industry as to the advisability of the practice which is followed on the continent of adding motor spirit to diesel in vehicle tanks in conditions of extreme cold (i.e. temperatures at or below - 10ºc).

The practice involves a risk of fire or explosion and is on no account to be recommended or suggested to traders.

Enquirers should be advised that although there is no revenue objection to adding motor spirit to diesel in the tank of a road vehicle, and that no addition to (or reduction in) the duty charged will be due, that there is a risk of explosion.

They should be referred to their supplier in order to obtain further advice.