As a Fuel Distributor we have to complete returns each month showning where every litre of Gas Oil(red) and kerosene is delivered and for what purpose, we are required by law to return these forms to Customs & Exsice, a list of uses already includes boats and waterway crafts,although aimed at Commerial fishermen it will not take much working out by customs & excise which people are commericial and which are not.