HCOTEG173750 - Measurement:
Standard temperature accounting (STA)
Standard temperature accounting (STA)
To convert ‘bulk’ litres – the volume of the
oil as you measure it - to standard litres, the temperature and
density also need to be known. (See
Public Notice 179, Section 4.10.6).
In practice:
- You can agree with the trader if you think
it impractical or unreasonable to use STA for
- Road fuels and aviation gasoline for amounts of less than 4,000
litres
- Other oil not for use as road fuel for amounts less than 80,000
litres
This is likely to be for one-off amounts or very small
quantities.
- You would need to measure the temperature
of oil in the tank (this is not easy or straightforward manually as
oil can form different layers of temperatures). Dips would need to
be taken at intervals over the height of the product in the tank
and then averaged. The guidance to the trade provided in
HM39 should be followed. The trader needs to have
this and the equipment specified.
- Density will be the density for the
product to be accounted for. Conversion tables should be used to
look up the temperature corrections required (the trader should
have these).
Standard temperature accounting (STA) calculations
The information needed to convert bulk litres to standard litres
comprises the bulk litre figure, the temperature of the product and
the density of the product. By using the conversion tables
specified in
Public Notice 179 at paragraph 4 of Section 1H it
is possible to convert bulk litres to standard.
For further information on the Standard temperature accounting
calculations, please refer to Public Notice 179, paragraphs 4.4 and
4.6, and to
HM38 ‘User Guidelines for Standard
Temperature Accounting’ which is published by the Energy
Institute.
See Public Notice 179, Section 1H for further information on
Standard Temperature Accounting for excise duty purposes.
