Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554)

Imported from official source

September 30, 2021 23:00

Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.

This notice gives information and guidance on procedures to be followed for the charging and collection of excise duty on fuel used:

registered dealers in controlled oil who supply red diesel or bioblend for use in private pleasure craft in Great Britain (England, Scotland and Wales)

registered dealers in controlled oil who supply aviation turbine fuel (avtur) for private pleasure flying

suppliers of diesel to private pleasure craft in Northern Ireland

users and purchasers of fuel for private pleasure craft

users and purchasers of avtur for private pleasure flying

The primary law can be found in the Hydrocarbon Oils Duties Act 1979 as amended by the Finance Act 2008 and 2012.

This Act also provides for the following secondary legislation:

the Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc) Regulations 2008 (SI 2008 No 2599)

the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (SI 2002 No 3057)

the Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021 (SI 2021 No780)

2.1 Duty treatment of fuel used in private pleasure craft

Diesel used for propelling private pleasure craft can no longer benefit from a reduced rate of duty. It’s subject to duty at the full rate.

In Great Britain, a private pleasure craft may continue to use rebated (red) diesel, including rebated sulphur-free diesel and rebated bioblend (a mix of diesel and biodiesel). However, an amount equal to the rebate must be paid on the fuel used for propelling the boat.

all private pleasure craft must use diesel, biodiesel, or bioblend on which duty has been paid at the full (unrebated) rate in the motor used for propulsion

This is an extract. The publication continues at the source.

Read the original at the source: https://www.gov.uk/guidance/fuel-used-in-private-pleasure-craft-and-for-private-pleasure-flying-excise-notice-554

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