Our checks will usually include a visit to you, during which we will look at your premises and everything you do there. The farmer should make sure the tractor or machinery will be used only for purposes for which rebated fuel may be used. This will be established by reference to your compliance with Section 5. The card company merely handles the administration: Supplies exceeding 3, litres individually or 10, litres in a year should be reported at item d.
Motor and heating fuels: If you cease to trade in controlled oil, you must inform us immediately and make arrangements to dispose of your stocks of controlled oil within 30 days, see paragraph 4. The RDCO scheme is separate from the Tied Oils scheme and, as such, you will have to obtain a separate approval number. However, you must perform the following minimum checks in order to satisfy us that you have taken reasonable steps to make sure the legitimacy of the supply. If you do this you will not be excluded from the scheme and will need to seek approval as explained in Section 4. There are no additional records for the purposes of this scheme.
However, if the hire includes the services of a driver or operator of the vehicle or machinery who will be in attendance for the duration of its use, the hire firm will not need to obtain approval. You should check the accuracy of the details on the certificate which should be kept in a safe place and made available to our officers on request. We would not expect the plant-hire company to account for the receipt of the oil in their records. Foreword This notice cancels and replaces Notice January For information about supplies to private pleasure craft see Excise Notice Failure to capture this detail within a reasonable period may result in a penalty for failure to exercise your duty of care, particularly if you continue to supply.
This could also result in an assessment being raised to recover the duty due. Where your approval has been cancelled at your request because you have ceased to deal in controlled oils, you should complete form HO83which can also be obtained from the MORC by email: For example, if you want your annual return to start in March, then your application needs to be with us by 15 February in order for us to process it in time.
RDCO Board Audio Clips – Check Back for Updates | Wayne Carson
For supplies of fully rebated marked kerosene, your delivery note should bear the statement:. If the person taking title is the buying group or machinery ring, they will need to register for the scheme.
Establishing who takes title to in this instance, ownership of the oil will resolve any doubts that may rco. Nevertheless, you may wish to consider changing your system so that you are only providing the minimum information required.
Notify us of any suspicions immediately. Commonly known as burning oil or paraffin.
Returns are required for all other supplies, including nil returns where appropriate. You may also wish to record details of the call. If you disagree with the decision, you may either accept the review offer or appeal to the independent Tribunal. You should also see Excise Notice a: General Condition Detail Further information Approval You must be approved before you sell or deal in controlled oil unless you qualify for an exclusion.
If you do so without having been approved you buwiness be liable to a civil penalty and, or forfeiture of the oil. Details of any changes to the previous version can be found in paragraph 1.
Excise Notice 192: Registered Dealers in Controlled Oil
If you have already submitted an application form and you either wish to check its progress or have a specific query relating to your application then you should contact the MORC by email: The supply is then logged similar to a credit card sale. You may make information returns either manually or electronically.
The exception to this is where the hire includes the services of a driver or operator of the equipment, who will be present for the duration of the hire.
Yes, either at your request, because you cease dealing in or selling controlled oil, or because we think it necessary, see Section 8 for further details. See Section 5 Returns Distributors must submit monthly returns or annual returns if we have approved you to do so detailing the supplies made in the period.
busiess The only de minimis level for approval is for suppliers who buy and sell controlled oil in pre-packaged containers not exceeding 20 litres. If you have any general queries about how the scheme works, you should contact the Excise: We will confirm receipt of the information and provide you with a unique reference number, which you should note in your records. Suspicions should be passed on to delivery staff, via management, for possible corroboration during husiness but only with caution.
If the oil is delivered directly into the tanks of the train, this is a pump supply and would be included in box 2 of the return. RDCOs must keep revenue records and accounts of controlled oil that they have received and supplied. You should also read Excise Notice Where we have imposed restrictions on your approval, these will remain in place until such time your circumstances change.
There may also be instances where your customer is unable to readily provide certain information.