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skenn_ie
29-09-07, 18:52
Is there a system for reclaiming VAT and duty on diesel which is effectively exported. It is easy for private pilots to reclaim taxes on fuel purchased immediately prior to flying out of the country, so why not marine diesel ?.

Nickcf
30-09-07, 13:47
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Is there a system for reclaiming VAT and duty on diesel which is effectively exported. It is easy for private pilots to reclaim taxes on fuel purchased immediately prior to flying out of the country, so why not marine diesel ?.

[/ QUOTE ]

Yes there is but there are restrictions (no surprise there then..!)

have a look at
http://customs.hmrc.gov.uk/channelsPorta...cument#P22_1296 (http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel= pageLibrary_ShowContent&id=HMCE_CL_000203&property Type=document#P22_1296)

Note in particular section 4 which defines the minimum distance for pleasure craft before the fuel is deemed 'exported'. Section 4.1 says

"Pleasure craft may not claim drawback on mineral oils shipped as stores unless they are departing on a voyage outside of Home Trade limits that is, south of Brest, or north of the north bank of the Elbe"

philip_stevens
30-09-07, 18:03
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south of Brest

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....so if you go directly to Camaret or Audierne from the south-west, then work your way back up to the Channel Islands and refuel there.....

mmm, now there's a thought.