Do plant-hire firms who supply controlled oil in the tanks of their hire vehicles need to be approved?
Please read in conjunction with Information Note 10/03. This will depend on whether the hire of the vehicle also includes the services of a driver by the hire firm. If the hire relates solely to the vehicle, the hire firm will need to obtain approval. This is because they are not the end-user of the oil. Without an approval they will not be able to obtain the oil. The oil contained in the tank of the vehicle will be a supply to the person hiring the vehicle and it is that person who is the end-user. If the hire includes the services of a driver, the hire firm will not need to obtain approval. This is because the hire firm is effectively the ‘end-user’ and the supply to the customer is a service, not a supply of oil.
Related Questions
- Do farmers have to be approved who occasionally hire out their tractors to other farmers including a tank of controlled oil?
- Do individual petrol stations who supply controlled oil via a dispensing pump have to be separately approved?
- Do plant-hire firms who supply controlled oil in the tanks of their hire vehicles need to be approved?
