Haulage, Storage and Disposal of seized fuel products, chemicals and associated equipment

One of the key sources of revenue collection for which HMRC is responsible is duty on road fuels. Road fuel duty is charged at the full rate on fuels predominantly used for road use, with reduced rates on fuels used predominately in agricultural vehicles (typically gas oil or red diesel) or effectively a nil rate on fuel used for residential heating (such as kerosene). As gas oil and kerosene attract lower or nil rates of duty they cannot normally be legally used as a road fuel and both are marked with dyes and chemicals so that they can be easily identified. The resultant lower cost of these fuels unfortunately leads to some misuse in road vehicles, either directly or, for example, after pr…

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