Action by MORC
If you receive a letter asking for a licence to use rebated
heavy oil as fuel, containing details set out in
Public Notice 75 paragraph 6.3, from a large
business refer the matter to the
Large Business Service Oil and Gas Sector team
which covers the address where the rebated oil is to be stored.
If you receive a letter asking for a licence to use rebated
heavy oil as fuel, from a SME, refer the matter via the appropriate
Regional Risk Team to the Local Compliance Oils
Assurance team which covers the address where the rebated oil is to
be stored.
Action by LBS/Local Compliance Assurance Officers
On receipt of the referred application, you should decide
whether a visit to the applicant is necessary. Do not delay
consideration of the application and reply pending such a visit.
As well as the items listed in
HCOTEG122550 consider the following
before making a decision or arriving at a recommendation.
The issue of a licence allows the licensee to use
marked/rebated heavy oil as fuel on the public road.
A ready willingness to issues a licence could undermine the
enforcement effort of the
Road Fuel Testing Unit (RFTU) and each application
should be examined critically.
Action by LBS/Local Compliance
Make a recommendation to
MORC on the basis of any knowledge of the
applicant which you already have or can obtain via HMRC databases.
Action by MORC
MORC - When you have received a recommendation
from either LBS or LC, you should issue the licence (or not) based
on the recommendation given.
You should use the specimen licence given at
HCOTEG213850 as a template.
The initial accounting period should begin on the day of
issue of the licence and end on 31 March, 30 June, 30 September or
31 December.
You should determine whether subsequent accounting periods
should be quarterly or annually dependant on frequency of journeys
and amount of payment.
Send copies to:
You should use the specimen letter refusing authorisation given
at
HCOTEG213800 as a template.
Action by LBS/Local Compliance Assurance Officers
If you recommend that the applicant be approved, you will
subsequently receive copies of all estimates, supplementary
estimates, additional payments and returns that a licensee in your
area sends to the Tax Accounting Centre in Birmingham.
Those copies should allow you to establish the extent of
legitimate use of rebated heavy oil as fuel in the event of a
detection by the RFTU.
Each vehicle legitimately using marked heavy oil as fuel in
accordance with these Regulations should have on board some
indication that a valid licence is in force
If you decide/recommend that the applicant be approved, you
may later be expected to conduct an audit of the standard of
compliance with the regulations by each licensee in their area.
Pay particular attention to record keeping and stock control
of the oil.
Serious or aggravated breach of the regulations or repeated
instances of under payment of rebate, are grounds for withdrawal of
the licence.
