HCOTEG121560 - Marking: background: oils delivered marked

Registered Dealers in Controlled Oil Scheme

Marked rebated Gas Oil (MGO), marked rebated Kerosene (MKO) and marked rebated biodiesel may be supplied for use in an excepted machine which qualifies under Schedule 1a of the Hydrocarbon Oil Duties Act 1979, under the Registered Dealers in Controlled Oil (RDCO) Scheme.

For further information on the Registered Dealers in Controlled Oil (RDCO) scheme see Notice 192 (HMRC website)

For further information on ‘Using rebate fuel in vehicles and machines’ see Notice 75 (HMRC website)