UK tax element on Marine Diesel

[Bandit]

In the UK, am I correct in saying that marine mineral diesel (ie no bio content) in effect has a 60/40% split for VAT purposes. So 60% of the diesel is charged as propulsion fuel and incurs a VAT levy at 20% by value and the other 40% of the diesel is deemed VAT free on the assumption it is for heating purposes?

Am I also correct in assuming there is no other overlying duty or tax on the diesel other than the VAT as described above?

 

[PlanB]

I think there may also be duty included at about 11p per litre.

 

[SC35]

It's "fuel duty".
The VAT is 5%

I think that 43ppl figure is the difference between the full duty rate and the rebated rate.

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Propulsion calculation (that is, 60%)​

60 litres @ 70ppl = £42.00
60 litres @ 43ppl = £25.80 (additional duty payable to HMRC)
VAT @ 5% = £3.39
Propulsion total = £71.19

Non-propulsion calculation (that is, 40%)​

40 litres @ 70ppl = £28.00
VAT @ 5% = £1.40
Non-propulsion total = £29.40

Transaction total = £100.59

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

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[Momac]

In the UK, am I correct in saying that marine mineral diesel (ie no bio content)

If such a thing as marine diesel with no bio content exists (or is available to pleasure craft) which is doubtful .

 

[PaulRainbow]

If such a thing as marine diesel with no bio content exists (or is available to pleasure craft) which is doubtful .

It does exist. It's no/low bio and higher sulphar than road diesel. Only available in seaward facing marinas.

 

[Alicatt]

If such a thing as marine diesel with no bio content exists (or is available to pleasure craft) which is doubtful .

It does exist, we can get it from a fuel pontoon in the canal near the town of Weert in Holland, it's the closest one I know of in our area, bio diesel is not recommended for the engines in our boat. It is also the cheapest diesel in the area.

 

[Momac]

It does exist. It's no/low bio and higher sulphar than road diesel. Only available in seaward facing marinas.

Diesel has had to be ultra low sulphur in Europe and North America since 2006

 

[PaulRainbow]

Diesel has had to be ultra low sulphur in Europe and North America since 2006

Your point ?

 

[SC35]

Your point ?

I thought sulphur levels were being reduced in shipping as well, but still with a higher sulphur content than road fuel.
IMO2020 fuel oil sulphur limit - cleaner air, healthier planet
Seems to be several cupboards full of standards out there.

 

[PaulRainbow]

I thought sulphur levels were being reduced in shipping as well, but still with a higher sulphur content than road fuel.
IMO2020 fuel oil sulphur limit - cleaner air, healthier planet
Seems to be several cupboards full of standards out there.

Yes, that's what i said in post #5

"It does exist. It's higher sulphar than road diesel."

Marine diesel for leisure boats is also FAME free.

It's only available in marinas with sea going boats.

 

[Alicatt]

Yes, that's what i said in post #5

"It does exist. It's higher sulphar than road diesel."

Marine diesel for leisure boats is also FAME free.

It's only available in marinas with sea going boats.

Here it is meant for the commercial barges....

 

[NC11]

I did not know this existed. This would be great if I could find it in Ireland as I have suffered from diesel bug.