HCOTEG121520 - Marking: background: what markers are used?
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Fiscal markers
The markers that show that oil has attracted a rebated rate of duty and is not to be used as a road fuel or for heating, are known as ‘fiscal markers’.
Euromarker
Whilst most countries have their own fiscal markers, there is also a European fiscal marker or ‘Euromarker’ which should be used in addition to the country’s own markers. It is still remians in use in the UK even after our exit from the EU.
Fuels for use in vehicles (Excise Notice 75)
Find out which fuel you can legally use in different types of vehicle.
From: Contents
1. Overview
1.1 What this notice is about
It is about the oil you can legally use as road fuel and circumstances in which rebated fuel, for example red diesel, may be used in vehicles.
This notice has been updated as a result of the UK leaving the European Union.
This notice cancels and replaces Notice 75 of March 2019.
1.2 Who should read this notice
Anyone who supplies or uses fuel for vehicles, but especially anyone who:
supplies or uses rebated fuel (that has not had the full amount of excise duty charged)