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Its really no tthat hard and you are over complicating it. ...

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Watch this space.. Can you really see HMCE allowing a fixed heating % on any quantity? They don't already on the VAT which rises to 17.5% on volumes aboves 2200 litres for some bizarre reason. Will foreign boats be allowed the 'heating %' when use of low tax red is illegal in their country.

Also you won't have dealt with the guy that works the pump at the supplier I sometimes use. He struggles to get the price on the pump into the till in the office correctly.....