Quick reminder- marine diesel

[Poly]

Originally Posted by codprawn

Exactly - even if they see you pouring a jerry can straight in you could say you bought it 2 years ago. You could have a big tank somewhere so you could keep using the old stock for a long time............

not sure of the legality of you holding a big stock of red away from your boat that is intended for marine use post 1st nov? but it could equally be spare fuel you paid for at full price (with duty) the previous day/week.

[JSP]

Originally Posted by Nos4r2

If you can find somewhere that scraps trucks and exports the engines/axles it'll be even cheaper. The guy round here that does it cuts the engine and axles off the chassis and exports them then cuts up the chassis and cab and weighs them in. Last time I used him he charged about 25% of the normal truck breaker prices.

Cracking idea!

And don't forget you will now have to sign for your fuel and what it is used for.

[codprawn]

I honestly wonder how much HMRC will bother with this - they didn't want it in the first place. They don't have the resources to police it and th whole thing will be a nightmare to prove.

Imagine if it ever came to court - it would be a joke trying to prove which bits of fuel in your tank were added at what time and and what source - or how much your heater had used.

Motorsailers will have the best laugh of all. 99.9% is used for heating and the genny - I only use the engine to get into and out of port..........

[TonyC]

This is what my Club has issued in regards to it's Red Diesel berth:

Red diesel used for the propulsion of private pleasure craft now attracts the full rate of duty at 50.35 pence per litre (ppl) and 17.5% VAT. HMRC have accepted that a certain quantity of fuel used on board is for domestic purposes and this attracts a lower rate of duty and 5.0% VAT.

The average split between propulsion and domestic is expected to be 60/40. At the time of purchase each boat owner will have to sign a declaration confirming what percentage of fuel will be used for propulsion. This figure will be included in an annual return to HMRC and will be subject to inspection.

It goes without saying that HMRC will target those suppliers whose average is significantly different to the 60/40 split and will follow up on the customers of that supplier. False declarations by customers will be subject to fines from HMRC. You have been warned! The club will display the 60/40 split price on the pump and notice boards for comparison purposes but the actual price you pay is dependent on the split declared and can only be calculated in the office.

[Poly]

Originally Posted by TonyC

This is what my Club has issued in regards to it's Red Diesel berth:

well you might want to suggest they check the vat rate on the fuel used for propulsion as BMF says its 5%.

[TonyC]

good spot. I don't use diesel myself, so only copied & pasted - ill bring it up with the Office and direct them to the BMF site

[TangoTango]

Originally Posted by codprawn

I honestly wonder how much HMRC will bother with this - they didn't want it in the first place. They don't have the resources to police it and th whole thing will be a nightmare to prove.

I totally agree. HMRC say that you do not need to retain any proof or have any record in respect of the fuel in your tank. I don't know what form the declaration takes at the fuel supplier but unless they have your name and address there is no way of proving who has bought what from where and even if they do that all that is needed is to make the odd declared purchase from time to time. They must realise this.

Mind you it's the first time I can remember that our government has implemented an EU directive with anything less than total enthusiasm.

Oh and if HMRC are reading this, my boat is petrol powered

[codprawn]

Originally Posted by TangoTango

Mind you it's the first time I can remember that our government has implemented an EU directive with anything less than total enthusiasm.

Oh and if HMRC are reading this, my boat is petrol powered

I know I am suprised as well but they really can't afford the staff.

A mate of mine was accepeted to join the new border patrol or whatever they are called - cancelled until further notice.....

[jwalker]

A wee while back, my fuel supplier told me that he only needs to supply names and addresses of fuel buyers to HMRC if the quantity of fuel bought is 2500lts or greater. Dunno whether it's still the case..maybe Bigmuz can tell us.

[jwalker]

Originally Posted by TangoTango

.. HMRC say that you do not need to retain any proof or have any record in respect of the fuel in your tank.

A while ago they were saying that a receipt needs to be available to prove that duty has been paid on the fuel in the boat tank, has this changed?

[TangoTango]

Originally Posted by jwalker

A while ago they were saying that a receipt needs to be available to prove that duty has been paid on the fuel in the boat tank, has this changed?

Revenue and Customs Brief 49/08 issued in October 2008 says:

"You are not required to obtain or retain evidence that you have made a declaration and paid duty on fuel you purchased for propulsion, but doing so will facilitate any checks made by us and make that a quicker and easier process for all parties."

I am not really sure what further checks they could make if you had no records.

[JSP]

I know with ABP owned ports/docks/marinas you have to sign for your fuel now and declare what it's for.