The Northern Ireland Affairs Committee inquired into fuel laundering and smuggling. There are several criminal activities associated with fuel in Northern Ireland.
Fuel is smuggled across the border to exploit the differential in duty rates. Fuel is stretched by the addition of other low duty fuels such as kerosene. Fuel can also be laundered so low duty fuels such as red diesel are adulterated and passed off as a higher duty fuel.
The Committee published its Third Report of Session 2010–12, Fuel laundering and smuggling in Northern Ireland (HC 1504), on 27 March 2012.
A follow up evidence session was held with HMRC on 5 September 2012.