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 processing ("laundering") to remove the dyes.

The strategy used to combat fraudulent behaviour is enforced in part by Mobile Enforcement Teams (METs) based at various locations across the United Kingdom. These teams are responsible for detecting and deterring oils fraud by, for example, testing road vehicles, fuel retail stations and stock tanks.

The METs typically work every day throughout the year, including at weekends and overnight. Teams are also on call 24/7 so they can respond to urgent incidents.

As a result of this activity HMRC seizes and removes a wide range of vehicles, fuel, chemicals and various types of plant, equipment and materials. The successful contractor is required to uplift/remove, haul, store and dispose of fuel products, chemicals, vehicles, machinery and associated equipment seized during the course of its activities. This must be done fully in compliance with all relevant legislation and the successful bidder must accordingly hold the necessary waste managing licence(s).