Re: HMRC Red diesel consultation doc
- From: Dave Mayall <david.mayall@xxxxxxxxxxxxxx>
- Date: Fri, 03 Aug 2007 07:11:51 +0100
On Thu, 02 Aug 2007 19:14:59 GMT, "Alan N Estherby"
<a.e@xxxxxxxxxxxxxxxxxx> wrote:
That isn't how I read the paper:-
"2.8. Private pleasure boats are currently able to use rebated fuel
legitimately
both for propulsion and to provide heat and light. As a result of the
changes
required by the expiry of the derogation the use of rebated fuel will only
be
permitted for heating and lighting. Fuel for propulsion will need to be
charged at the full rate of duty. However because space is at a premium on
boats, they normally contain only one tank from which fuel is drawn for both
propulsion and domestic purposes. In order to continue to use rebated fuel
for domestic purposes it will be necessary for boat owners to quantify and
separate this from the fuel used for propulsion, and this may require the
installation of a second tank. The cost of fitting a second tank, where
space
is available, would vary depending on the size and type of boat; however,
estimates of about £750 have been quoted for a typical inland cruiser."
I read this as saying that rebated fuel may continue to be used for
heating/lighting provided it is stored in a separate tank dedicated to the
heating lighting requirements - even though that tank would contain exactly
the same type of fuel (red) as the tank for the propulsion fuel.
The onus would be on the fuel supplier to note the purpose for which the
fuel was being used and charge the fuel duty accordingly.
There would seem to bit something of a minefield in enforcing this though!
2.8 is setting forth the law on this. It isn't setting forth a
solution.
The solution proposed is that all supplies to boats will pay extra
tax, with the possibility of some scheme for residential boats
(possibly based on an agreed percentage)
All in all, this *could* be us doing what our continental cousins do,
and setting something up that in theory complies, then ignoring it.
.
- References:
- HMRC Red diesel consultation doc
- From: Julian
- Re: HMRC Red diesel consultation doc
- From: Biggles
- Re: HMRC Red diesel consultation doc
- From: Julian Tether
- Re: HMRC Red diesel consultation doc
- From: Dave Mayall
- Re: HMRC Red diesel consultation doc
- From: Alan N Estherby
- HMRC Red diesel consultation doc
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