tugger
Well-Known Member
That's what I intended to imply5% is the VAT payable on all marine diesel use and Domestic heating oil. Duty is something else.
That's what I intended to imply5% is the VAT payable on all marine diesel use and Domestic heating oil. Duty is something else.
So you are saying i have to go all along to the one marina that sells it even if i am at the furthest away. That is ok for the 25 litres a year whallas but i am sure i would not be happy with that. Neither would a few others on the forum i suspect
I visited blyth on my 2 round uk trips & they have no fuel facility. To get fuel they have to treck up the Tyne. To me that would be a real pain in the rear
'I' and 'A few' are the important words here.
99.9% of marina berths are occupied by leisure sailors (mobo or yachts), why should the overwhelming majority be inconvenienced because it suits you and 'a few'?
I prefer the status in uk as it is. I still do not see why a liveaboard should pay more tax ( whether vat or duty) for his heating fuel than i do in my house whether it be 32 gas oil or 28 second heating oil
3.8 What if a private user claims 100% is used for non propulsion purposes?
In recognition of their status, residential boat owners, whose primary, or often their only, place of residence is their boat, are allowed to purchase all of their fuel at the rebated rate. If a private user claims such status and claims that 100% of their fuel is for purposes other than propulsion, then you may supply the fuel without charging any additional duty and without a declaration, but you should note your records accordingly. See paragraph 4.7 for more information.
If you have any reason to doubt the validity of the status being claimed then you should note your records to that effect.
I refer the honourable member to HMRC Excise Notice 554 and particularly