The VAT which you pay on heating oil is controlled by HMRC. Oil suppliers and brokers are required to be a Registered Dealer in Controlled Oils (RDCO). Registered Dealers in Controlled Oils (RDCO) The RDCO use a fit and proper test which ensures that companies which sell fuel are fit and proper to deal in controlled oils and will do so in a way that helps HMRC protect the tax system. This means th… Read more