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FUEL FRAUD is Revenue fraud on the UK maintain and

3rd October 2002
Page 6
Page 6, 3rd October 2002 — FUEL FRAUD is Revenue fraud on the UK maintain and
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Which of the following most accurately describes the problem?

Northern Ireland involves rebated off-road fuels, diesel, paraffin arid a range of technical products known as 'tied oils, all of which carry little or no tax.

The major types of fraud involvin these fuels are:

s LAUNDERING: Treating red diesel and paraffin with chemicals. mos often strong acids such as undiluted sulphuric acid, to remove their markers and dyes. This makes it more difficult to detect its use as a road fuel.

• MIXING: Combining paraffin or 'tied oils' with lubrication oils to make road fuel or to mix with road-legal diesel.

ly MISUSE: Illegally using red diesel ii road vehicles when this rebated fuel is only intended to be used in specified classes of vehicle.

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