HCOS2725 - Registered Dealers in Controlled Oils (RDCO): conditions of approval

Additional conditions of approval may be imposed in order to address an identified risk to the revenue. Conditions may include:

• Additional information to that required under Notice 192. For example, where irregularities are found in the supplies declared as domestic, the trader can be required to provide to the Mineral Oil Reliefs Centre (MORC) on a monthly or weekly basis, details of all sales, including domestics, with customer name, delivery address and amounts of oil.
• The requirement that an agent of the business must be present when controlled fuel is dispensed to ensure it is not taken in to the running tank of a road vehicle. This may be appropriate where detections of rebated fuel in road vehicles are traceable to a forecourt supplier. It may also be appropriate to require details of customer vehicles to be recorded for all supplies of rebated fuel.

If you consider that additional conditions are required to protect the revenue you should first submit a report with suggested conditions to MORC (or BT Ops, Glasgow, if this work has transferred there from mid-2018 onwards). MORC / BT Ops keep a central record and review these cases periodically to establish if compliance has improved and additional conditions may be lifted.