Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether the Excise Payment Security System has been approved for use by individual retail petrol filling stations; and if he will make a statement.

Oil companies account for the repayment of duty on petrol subject to the vapour recovery process in their monthly duty return, so there is no disbursement by HMRC to these companies.

Eligibility for the Excise Payment Security System does not apply to or exclude particular sectors; criteria are published by HMRC, and apply to all applicants. I can confirm that EPSS approval has been granted to petrol retailers in 2014.