Top up for winter on duty free red

[gjgm]

Actually, the 60/40 split is what HMRC said they "thought" would be about right for the average boater. It has been adopted by most people as the norm. That isn't strictly correct though. You are supposed to declare your estimate of how much you will use for heating/propulsion. 60/40 is not an automatic entitlement. It isn't supposed to be averaged out for the year, it is based on the fuel you are buying at the time.

If your boat was going to sit on it's mooring all Winter and you weren't going to take it out, you could legitimately claim 100%. Whether or not HMRC will happily accept that you go and sit in the marina long enough through the Winter to burn 1000 ltrs of diesel in the eber is another matter. As said, perhaps they have enough to do already, rather than worry about some fuel duty. On the other hand, a sudden, large drop in payments from marina's might set some alarms off, who knows.

That's how it is supposed to work, however, pretty much everyone applies/accepts 60/40. I know i do.

I seem to recall JFM explaining some of language used by HMRC in the announcements, where, if I understood correctly, the language has a specific meaning in law, as opposed to layman... anyway, I think the effect was that all other things being equal, the 60/40 split would be a defence.
Well, defence is probably the wrong word too, but you get the idea...

 

[PaulGooch]

I seem to recall JFM explaining some of language used by HMRC in the announcements, where, if I understood correctly, the language has a specific meaning in law, as opposed to layman... anyway, I think the effect was that all other things being equal, the 60/40 split would be a defence.
Well, defence is probably the wrong word too, but you get the idea...

Oh yes, i very much doubt anyone would get into too much trouble with the 60/40 split, based on what HMRC said. Not sure you'd fare if you didn't have diesel heating.... Ah, batteries that don't hold charge well and a lot of onboard 12v systems

 

[fireball]

Ah - but what about the hot water it provides ... could be considered a by-product I guess ?