Changes to the Registered Dealers in Controlled Oils Scheme (RDCO)

From 01 February 2014 Notice 192 has been updated to reflect changes to the approval process and the obligations of the RDCO (duty of care).

The RDCO scheme provides advice and guidance to anyone who handles, sells or deals in controlled oils. Controlled oils are defined as:

  • marked rebated gas oil (red diesel) including ultra low sulpur gas oil
  • marked rebated kerosene (paraffin, burning oil, etc), and
  • aviation kerosene (Avtur)

The approval process is an important part of HMRC’s control of the RDCO scheme and we have improved the process by introducing a fit and proper test, and a requirement to submit a business plan at the time of application, section 4 of notice of N192 provides further details.

Changes have also been made to the RDCO’s obligations. Section 5 of N192 provides further details.

In addition, other changes have been made to the notice to improve its readability these include changes to section 8 to clarify the position on the sanctions for non compliance with the scheme.

You can find more information by following the links below:

Revenue and Customs Brief 07/14

HMRC Notice 192: Registered Dealers in Controlled Oil Scheme

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