MJGH
Member
Just been reading the latest guidance on use of red diesel from April 2022 issued by HMRC
It states
Sailing, boating and marine transport (excluding private pleasure craft in Northern Ireland)
With the exception of private pleasure craft in Northern Ireland, you can use rebated fuel in all types of boat. This includes in their engines and in other machines and appliances permanently on the boat. Since 1 October 2021, you have not been able to put rebated fuel into the tank that supplies the engine used to propel a private pleasure craft in Northern Ireland.
There is no mention of a 60 / 40 split?
It states
Sailing, boating and marine transport (excluding private pleasure craft in Northern Ireland)
With the exception of private pleasure craft in Northern Ireland, you can use rebated fuel in all types of boat. This includes in their engines and in other machines and appliances permanently on the boat. Since 1 October 2021, you have not been able to put rebated fuel into the tank that supplies the engine used to propel a private pleasure craft in Northern Ireland.
There is no mention of a 60 / 40 split?