Just found this on the net:
UK customs enforces new red diesel scheme
By Matthew Ray / IBI Magazine
From 1 April 2003, UK boaters buying rebated oils such as red diesel or kerosene/paraffin for their own use must give the dealer their full personal information.
The buyers' name, address, telephone number and value added tax (VAT) number, if registered, must be supplied on purchase of these rebated oils.
If you collect the oil, your vehicle registration number; and what you intend to use the oil for also has to be submitted to the dealer.
The changes come with new rules designed to crack down on the illegal use of rebated oils in road vehicles. Dealers now have to be registered with Customs and Excise and keep records of their customers to ensure that the oil is used legally. (The rules do not apply to oil pre-packaged in small containers up to 20lt.)
UK Custom and Excise officials say that the illegal use of rebated oils constitutes a large problem, costing the UK £600 million in 2001 through lost revenue. Dealers are obliged by law to follow the new rules.
For further information on the scheme, visit: http://www.hmce.gov.uk/business/othe.../roadfuels.htm
(2 July 2003)