With the escalating cost of fuel and rising crime levels fuel tanks are seen as an easy target for thieves. Often left unattended, a fuel tank can be emptied in minutes. Locking fuel caps are little deterrent to thieves, which is why more and more hauliers are fitting anti-siphoning devices to provide security for their fleet.

However, fuel theft is not the only crime on the increase and the fraudulent use of rebated oil (red diesel) is also a matter of concern to the authorities.

Her Majesty's Revenue and Customs (HMRC) has the task of stopping this practice and have the authority to check the fuel in vehicles and to enter premises to check both the vehicles and any fuel supply kept there. The use of anti siphoning devices can cause concern for operators, as by design, once fitted they are not easily removed. They are also a hindrance to the HMRC officer who is trying to check the fuel in the vehicle.

HMRC says there is a 1.6% hit rate for illegal use of fuel in its random tests – and this does not include targeted enforcement. Roadside samples can be taken at random checks, from information received from third parties or HMRC intelligence. HMRC is more thorough when dealing with targeted checks than at random testing. Random sampling takes about 10 minutes, but targeted sampling can and does lead to extended sampling being conducted. The vehicle sampling process has been developed by HMRC to ensure that the tank being sampled is of the original design and has not been engineered to disguise false tanks within the unit.

A length of flexible but sturdy tube attached to a small plastic bottle is inserted into the neck of the fuel tank and is then manoeuvred so it can pass through any tank baffles. This ensures that the duty paid fuel sampled is not in a separate compartment to rebated fuel the vehicle may be running on. A small sample of the fuel can then be siphoned into the bottle, which will be taken for testing. HMRC says it is relatively relaxed when encountering anti siphoning devices – which can make this type of sampling impossible. However it expects and will demand that a sample from the vehicle's fuel supply is taken – between ½ and 1 litre – but will accept the sample from another access point. If that sample is not readily obtainable by the HMRC officer they will require the haulier to supply a fitter to aid the sampling process and any cost for this will be borne by the operator.

HMRC says in some cases it will accept other evidence that the fuel in the tank is legitimate if a sample cannot be taken. For example, it might visit the operator's depot to check the bulk storage tanks, but this is HMRC's choice not the haulier's. For those operators who are found to be using incorrect fuel HMRC has a range of sanctions that can be applied depending on the details of the case and history of the operator.

First offences can be dealt with by a penalty and reclaiming back duty. But if false tanks are found the vehicle will be seized. Multiple offenders will suffer severe financial penalties with possible seizure of vehicles. Offenders are usually dealt with under civil law but HMRC prosecutes persistent offenders and siezes their vehicles. Vehicles siezed will not be returned. HMRC concludes it is important for all operators to understand the requirements of HMRC and also that HMRC is aware that anti siphoning devices are important to operators. However, HMRC has a duty to perform and is supported by law so co-operation by all parties will ensure minimum disruption.

Red Diesel – The Rules

The general principle is that only nonroad vehicles are allowed to operate on rebated fuel. The Hydrocarbon Oil Duties Act 1979 Schedule 1 lists the type of vehicles that can legitimately use rebated fuel and the conditions under which they must operate. There are many items of plant and equipment that can legally operate on red diesel, however it is vital that operators check before use.

An example is a vehicle that operates on the road but also carries out certain duties off road. Clearly while on the road the vehicle has to run on standard diesel. Off road or site work in principle could be done on red diesel. In this case the vehicle must at all times operate on white diesel because mixing white and red diesel is illegal.

The same goes for dual purpose vehicles such as the JCB Fast Track, which is an agricultural tractor often used for commercial work. If it is involved at any time in work other than moving agricultural machinery or trailers from field to farm it must run on white diesel. If an operator has the misfortune to accidentally mix red and white diesel the following actions are to be taken.

• Firstly HMRC must be informed within 24 hours via its national hotline – 0845 010 9000 – manned from 8am to 8pm.
• Secondly on return to base the tank should be drained and cleaned, the fuel filter changed and the tank refilled with white diesel. This should eliminate the contamination.

Note: A 20 to 1 mix of white to red diesel will show positive to an HMRC roadside test even after refuelling.