Running a safe installation is one half of the job; the other is meeting the rules that attach to the fuels themselves. Two regimes bear on what you produce: the quality standards that road-fuel petrol and diesel must meet, and the excise duty that the mineral oils you make attract. They are overseen by different bodies — the Office for Product Safety and Standards (OPSS) for fuel quality, and HM Revenue & Customs (HMRC) for duty — so work through both.
A. Meet the motor fuel quality standards
Petrol and diesel placed on the market for use in road vehicles must meet the statutory environmental quality standards — limits on sulphur content and other composition parameters — under the Motor Fuel (Composition and Content) Regulations. You must make sure the fuel you supply conforms, sample and test to demonstrate it, and report as the regime requires. The standards apply in Great Britain, with equivalent rules in Northern Ireland; the Office for Product Safety and Standards (OPSS) operates the fuel quality monitoring scheme.
B. Account for hydrocarbon oil duty
The mineral oils you produce — petrol, diesel, kerosene, fuel oils and similar hydrocarbon oils — are subject to excise duty under the Hydrocarbon Oil Duties Act 1979. As a producer you must be approved or registered with HMRC, hold and operate the oils in duty-suspension arrangements where they apply, account for the duty, and keep the records HMRC's excise controls require, including the marking of rebated fuels and the movement-control rules for duty-suspended goods. The duty point generally arises when the oil is set aside for use or leaves duty suspension. The duty applies across the United Kingdom and is administered by HMRC.
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1. Make your fuels to the quality standards
Ensure petrol and diesel meet the statutory sulphur and composition limits under the Motor Fuel (Composition and Content) Regulations; sample, test and report to demonstrate conformity to OPSS.
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2. Get HMRC approval and account for duty
Register or get approval with HMRC as a producer of hydrocarbon oils, operate duty-suspension arrangements where they apply, account for the duty, mark rebated fuels, and keep the records HMRC's excise controls require.
What to do next
With your safe-installation spine and your fuel-quality and duty obligations in place, confirm the whole picture with the coke and petroleum manufacturer compliance checklist. Start from the router if you are not sure which guides apply to you.
Official sources
Authoritative fuel-quality and excise-duty guidance.