TC09627 - [2025] UKFTT 01068 (TC)

Officer Spratt is an officer in HMRC’s MET based in Belfast. He has worked for HMRC for 46 years and in the MET since 2002.

On 7 April 2022, at 22:59 he was on duty at the Top Craigantlet Filling Station with Officers Fitzpatrick, Fearon and Scott. The vehicle was parked on the forecourt, and the driver informed him that fuel pots 2,3 and 4 were full of fuel and that pots 1 and 5 were empty. Under his instruction HMRC’s contractors confirmed that pots 1 and 5 were empty and took preliminary samples from pots 2,3 and 4. Officer Spratt conducted chemical field tests on these samples and the results of these tests were found not to be consistent with UK duty paid fuel. The contractors under his supervision took formal samples in accordance with Schedule 5 of HODA. These samples were taken in the presence of the driver and all his actions were recorded by Officer Scott.

Officer Spratt said that it was a little unusual for the vehicle to be delivering fuel at 11 o’clock at night, but where diesel is concerned this is not impossible, and the driver here had keys to the tank so that he could deliver to the filling station himself. Officer Spratt explained that petrol must be delivered during the hours of daylight, but diesel which is less flammable can be delivered at all times of the day and night.

Office Spratt explained that the markers in red diesel include a red dye and two chemical markers, Quinizarin and Accutrace S-10. If these markers are present, it means that the fuel is not UK duty paid. Officer Spratt said that the red dye and Quinizarin can be removed from red diesel, but Accutrace S-10 cannot be eliminated. If the fuel is re-distilled, a solvent trace remains. Here, the Eurofins samples from two of the pots have very small traces of Accutrace S-10 and Quinizarin and solvent traces. If the fuel was legitimate white diesel, there should be no solvent traces at all. So, sample 246106 contains 1% Accutrace and 6% Quinizarin. Solvent was detected but no other statutory markers. Eurofins commented that this sample is consistent with laundered UK gas oil. On the other hand, no Quinizarin or Accutrace was detected in sample 246107 and Eurofins concluded it was commercial DERV.

Although some solvent had been detected, he was clear that he was not saying that the fuel could only be laundered fuel, only that the samples were consistent with that. As he put it, he wasn’t ruling anything out and was certainly not saying that there could not be another explanation. 

Officer Spratt confirmed that he was not aware of any criminal proceedings in this case.