If it's new oil then you are supposed to declare it if you do more than 40 litres a week. If it's reclaimed oil then there is no need because the tax will have been paid on the orginal purchase for its intended use.
I believe you are supposed to thin it a little with paraffin. Also in cold weather you will need to use a pre-heater to thin it up as it will be too thick. Of course there is no need for that if you are using a mix with diesel.
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