HCOTEG122550 – Repayment of Rebate
Provisions: Initial enquiries and applications
Initial enquiries
NAS Contact Centres, LBS/Local Compliance
Inform the enquirer that authority is only given in cases of
exceptional need. Refer enquirers to
Public Notice 75, and ask them to make a written
application which includes the details specified in Public Notice
75 paragraph 6.3. to the Mineral Oils Relief Centre (MORC) in
Newcastle.
Applications
Action to be taken by MORC
When you acknowledge receipt of a written application inform
the applicant that it is illegal to use rebated oil as a road fuel
unless and until, they have received written approval from HMRC.
When dealing with the application, follow the procedures set
out in
Table PHCOTEG213755
Applications which may be allowed
Subject to policy considerations
MORC may authorise users in the following
circumstances:
-
Operators of unlicensed vehicles which are constructed to
perform tasks on private premises (for example unlicensed
vehicles which perform servicing or maintenance work on aircraft
and travel only within the confines of an airfield) – These
vehicles should be based and used on private premises and only make
infrequent journeys on the public road to nearby premises for
repair or maintenance of the vehicle, or its equipment. Before
granting approval
MORC should be satisfied that journeys on public
roads are occasional and consistent with the normal requirements of
specialist servicing or repair work, and that the trader could not
reasonably, drain the vehicle of rebated oil and replace it with
either Ultra Low Sulphur Diesel (ULSD) or Sulphur Free Diesel (SFD)
for journeys of short duration.
-
Newly made unlicensed vehicles – Sometimes
traders will fuel newly-made unlicensed vehicles with rebated oil
for movement or testing purposes on factory premises. These
vehicles are subsequently used on public roads for further testing.
The mileages for these journeys should be compatible with the
particular company’s normal testing programme.
-
Vehicles capable of using kerosene (steam cars or
certain vintage motor cars) – Some vehicles are only capable
of using kerosene as fuel. Occasionally you may see vehicles owned
by vehicle manufacturers or research companies in which kerosene is
used on an experimental basis.
If an application is allowed
MORC should write to the applicant granting a
License in terms of the specimen licence at
HCOTEG213850.
Applications which should be refused
You should refuse applications for:
-
Licensed vehicles;
-
Unlicensed vehicles hauling or carrying any
objects
on public roads;
-
Vehicles that are excluded from the definition of
“road vehicle” but which are
being used on public roads outside the scope of their
vehicle excise licence;
-
Unlicensed vehicles such as tippers, skip lorries and other
“site” vehicles common to construction and civil
engineering sites. These vehicles although unlicensed and
used mainly on site, may often be driven on public roads because of
the temporary nature of the site and the requirement to move from
site to site. If these vehicles fall into the categories within
Schedule 1, and operate as such, they are able to use rebated oil.
If they are
not ‘excepted vehicles’ they must use
ULSD or SFD for all journeys on the public road. There is also
within this category of vehicles a large number which are not
specially constructed, and are capable of being used for general
haulage purposes, to which the same principle applies; or
-
The addition of rebated kerosene to ULSD or SFD
during very cold weather as a flow improver.
If an application is refused
MORC should write to the applicant in the terms of
the specimen letter at
HCOTEG213800.
The action to be taken by the National Advice Service (
NAS), by
Large Business Service,
Local Compliance, and by
MORC is contained in
Table PHCOTEG213755.
The action to be taken by the
Tax Accounting Centre in Birmingham is contained
in
Table QHCOTEG213756.
