Who is responsible for a tank that is loaned to a customer?
It depends on what exactly is meant by loaning and what agreements and conditions are attached to the loan. A company supplying an unbunded tank to a customer would not necessarily be in breach of the regulations because it is the customer who has custody or control of the oil (not the tank). A company supplying tanks without bunds is unlikely to be in breach of the regulations, subject to any agreement/contract regarding the loaning of the tank. We would urge customers to insist on being supplied with bunded tanks to reduce their liability under the regulations. A supplier could provide a tank that was not bunded for a user to install in a bund. The ultimate responsibility must rest with the site operator who has custody or control of the oil.