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Excise Duties: Oil

Volume 502: debated on Wednesday 9 December 2009

To ask the Chancellor of the Exchequer whether he has made an assessment of the merits of amending the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 to exempt retailers who provide small amounts of loose controlled oil in customer-owned containers from the provisions of sections 23A(1) and (4) of the Hydrocarbon Oil Duties Act 1979. (304823)

The Registered Dealers in Controlled Oil (RDCO) scheme was introduced in 2002, with an exemption for businesses supplying and receiving oil in pre-packaged containers not exceeding 20 litres. All other supplies of controlled oils were included in the RDCO scheme. The scope of this exemption was reviewed in a post-implementation review of the scheme in 2005, and the decision was taken not to extend it. We continue to review the scheme in order to minimise the administrative burdens on businesses.