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HCOTEG22250 - Law - background: Legal roles and responsibilities
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Introduction
In searching any part of the law or its provisions, it is important to identify correctly the roles and responsibilities of those persons or legal entities involved, and to understand their respective obligations under the legislation.
In order to hold someone in breach of the legislation or regulations, they must first be mentioned in law and be held to be responsible for fulfilling some requirement in the legislation.
Section 8 - Road Fuel Gas
Section 6(1) makes a distinction between 1) hydrocarbon oil imported into the UK, and 2) hydrocarbon oil produced in the UK and delivered for home use.
UK produced hydrocarbon oil, is not charged with, nor is it subject to, duty unless it is delivered to home use. So, for example, oil produced in the UK that is used within the refinery (i.e. it never leaves the refinery to be delivered for home use) will not be charged with duty.
Although it is commonly understood that the excise duty is payable when the oil is delivered for home use, Section 6 of HODA, the section that creates the charge, has no actual requirement to pay the charged duty. Accordingly, Regulation 4 of the Hydrocarbon Oil Regulations (HOR) 1979 is used to make an obligation to pay. Regulation 4 of HOR also applies to regulations 15, 16 and 17 of the Excise Warehousing etc Regulations (EWER) to entered premises and refineries as though they were warehouses.
HCOTEG121520 - Marking: background: what markers are used?
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Fiscal markers
The markers that show that oil has attracted a rebated rate of duty and is not to be used as a road fuel or for heating, are known as ‘fiscal markers’.
Euromarker
Whilst most countries have their own fiscal markers, there is also a European fiscal marker or ‘Euromarker’ which should be used in addition to the country’s own markers. It is still remians in use in the UK even after our exit from the EU.
Fuels for use in vehicles (Excise Notice 75)
Find out which fuel you can legally use in different types of vehicle.
From: Contents
1. Overview
1.1 What this notice is about
It is about the oil you can legally use as road fuel and circumstances in which rebated fuel, for example red diesel, may be used in vehicles.
This notice has been updated as a result of the UK leaving the European Union.
This notice cancels and replaces Notice 75 of March 2019.
1.2 Who should read this notice
Anyone who supplies or uses fuel for vehicles, but especially anyone who:
supplies or uses rebated fuel (that has not had the full amount of excise duty charged)