HM Revenue & Customs (HMRC) is not a prosecuting authority. Where cases do proceed to the criminal courts in Northern Ireland the Public Prosecution Service for Northern Ireland (PPSNI) carries out the prosecution.
HMRC’s records do not differentiate between the forms of fuel fraud it investigates and so they cannot identify arrests and convictions solely for fuel laundering. In the period between 1 January and 30 June 2015, there were 4 successful prosecutions and convictions relating to oils fraud.
HMRC fights fraud on a wide range of fronts, from special units performing thousands of roadside checks to raiding laundering plants. The UK has recently introduced, jointly with the Republic of Ireland, an improved new marker for rebated fuel, which will make it much harder to launder marked fuel and sell it at a profit.