I’ve contacted HMRC and a couple of folks who sell the stuff. This is what I have found out:-
<ul type="square">[*] There is no fixed percentage allowance as far as HMRC is concerned[*] the end user has to make a declaration as to the percentage of the fuel purchased to be used for propulsion[*] The dealer is not required to examine the reasonableness of that declaration[*] HMRC being mindful of the “extra burden” placed on the dealer, want an audit trail so that they can identify the purchaser if and when a compliance officer needs to investigate further[*] HMRC has suggested that a 60/40 split would be considered “acceptable”[/list]
The dealer is at liberty to make his own arrangements over and above the declaration statement and record keeping.
It has been suggested that the purchaser could complete a declaration – in his own form, if he wished, provided it contained the declaration and a means of identifying him.
HMRC do not intend to issue a pro forma form at this stage, but could possibly do so later when all has settled down.
I suggested that a boat’s registration number – SSR / licensing authority (BW / EA etc) might be sufficient, if there was a problem in leaving one’s name and address in an unsecured system.
For regular customers only an annual declaration is required.
No accounting system changes are needed, the dealer could keep a lever arch file with declarations. Provided that the Officer can work back from
the return
- to the dealer’s working sheets
- to the sale
- to the boat
- to the purchaser,
reasonably easily – then they are happy.
HMRC are not in a position to judge what is an actual percentage split of usage, so they may select random samples for a follow up. I suspect in the first instance they will look for obvious abuses, and then possibly only when large quantities are involved, but that’s my guess.
HMRC are principally concerned with raising Revenue and as it has been stated elsewhere the net gain to the Exchequer is only about £15 million, it’s not going to be a hot number for wholesale evasion. However, they still have to perform a policing function – so will pounce from time to time.
To my mind the boater should make an estimate of his split and back it up with calculations and or an argument. Given that 60/40 is seen as reasonable, then to my mind anything over that would need to have a case stated.
I’m tempted to go for 50/50 – but I do have a low powered boat, central heating, and a large electrical consumption. I will however produce figures to support that assertion.
For residential boats a 100% claim would be acceptable – but some evidence of residential status would be required, but a houseboat certificate (as stated elsewhere) is not essential.
<span style="color:blue">Dealers</span>
I was disappointed in my sources,
one said that there would be a 70/30 fixed split.
Another said he would not operate a variable split scheme and would only go for a fixed split – or he would cease to sell fuel.
A third reported (here), that he would continue to sell fuel at the current rates.
All have got it wrong, first no standard split, second – a bit foolish as it contributes to his turnover, third he could his RDCO license.
Don’t be overly sorry for the dealer, the administrative burden is small, and then a paper system will suffice. Remember also that it’s a nice little addition to his cash flow, he only pays over the extra duty annually so quite a reasonable sum sits in his bank account for up to a year. Nice.
HMRC said they could not determine a fixed ratio as that is not possible with current legislation and they would be subject to legal action. I wonder if that would be the situation if dealers tried to impose a standard ratio?
Members may remember the last scare – after the Devon farmers case – when you had to produce name and address and boat details. That quickly subsided, as I guess that as the fuel was supplied directly to a vessel the Revenue revised their requirements.
There has been much misinformation over that last year due to silence from the Government, and Chinese whispers have been rife. This post is an attempt to clarify the situation to date. A number of details remain to be settled, but the general rules are as set out above.
As with any largely flexible system there will be some confusion – some of which may be by compliance officers not quite knowing all that they might. I am confident that my contacts were sufficiently senior to know what is what.
It is up to market forces – difficult to exercise where there may be no real choice in sources - to remove any imposed fixed percentage. I hope my researches may help to produce information from the source direct to the consumer.
To my mind there’s something here for everyone –
<ul type="square">
A fair allowance who those who have a genuine need.
Compliance with EU regulations
A net rate of duty which could approach the EU minimum rate rather than road fuel duty
For those who feel they should pay the same duty as road vehicles – then they can declare 100% for propulsion[/list]I commend this report to the House….
Thanks for taking the time to pass on the info. Excellent, concise summary. With sleepless nights of worry I have taken to adding up the oppotunity cost of having a boat, adding all the other costs and then dividing this sum by the number of times I have been out on the water this summer.
I believe they are working on a combined straight/life jacket especially for motor boat owners. [img]/forums/images/graemlins/grin.gif[/img]
On a serious note, 60/40 will do me, not so bad after all. [img]/forums/images/graemlins/smile.gif[/img] <span style="colorurple"> </span>
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I believe they are working on a combined straight/life jacket especially for motor boat owners. [img]/forums/images/graemlins/grin.gif[/img]
On a serious note, 60/40 will do me, not so bad after all. [img]/forums/images/graemlins/smile.gif[/img] <span style="colorurple"> </span>
[/ QUOTE ]
HMRC says any rate goes -
Its' <span style="color:blue">The Marine Trade</span>, BMF, RYA??, whoever, who are putting about this disinformation of one size fits all, and it should be shot down.
"We" don't have an opportunity to shoot down the government (as to members of parliarment), but we sure as hell can do something about suppliers.
I think a fixed percentage held sway earlier in the year (being of a charitable nature), but that maybe before HMRC discovered the legal issue.
Only if you can produce the figures to support that. Your engine consumption figures are readily available, so it would not take the brains of an Archbishop to ask you for your logged hours and miles to work out your propulsion usage. If it's a long way from what you claim, it will make life very difficult for everyone.
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The nicest thing about not planning is that failure comes as a complete surprise, and is not preceded by a period of worry and doubt.
<span style="color:blue"> Nereid Charter
</span>
True Blue, thats a really useful summary and contains some interesting information, particularly on the lack of a fixed heating/propulsion %
Just some open questions not just to you but the whole forum
I always understood that the onus was not going to be on the dealer to decide the % but what if somebody openly abuses the system. What, for example, would the dealer do, if I rolled up in a diesel powered open RIB and claimed 50/50%? What about commercial boats and in particular charter boats? What information other than name and address will they have to give to claim 100% rebated fuel?
I'm surprised that the dealer only has to remit the duty annually. Why not with the quarterly VAT return? And who is policing the dealer? What's to stop him abusing the system by under declaring duty due to HMRC. I think it would be wise for buyers to carefully keep all fuel receipts and ensure that the amount of duty paid was clearly shown
[ QUOTE ]
I always understood that the onus was not going to be on the dealer to decide the % but what if somebody openly abuses the system. What, for example, would the dealer do, if I rolled up in a diesel powered open RIB and claimed 50/50%? What about commercial boats and in particular charter boats?
[/ QUOTE ]
For once I think our British sense of fair play will prevail..
The onus of declaration is on the boat owner, with the usual excise penalties of large fines and confiscation of the vessel if wilfully false.
It is said that the dealer should accept the figure on its face value, but as to some extent he gets stick (and worse) if he's seen to be on the fiddle, so he is at liberty to challenge that declaration, or indeed make other terms of trading - and that is what makes me concerned I don't wan an arbitrary split applied just to make his bookkeeping easier.
I think commercial users have a registration scheme which qualifies them for rebated fuel, and it's not part of the declaration process, that's for private pleasure craft only
[ QUOTE ]
What information other than name and address will they have to give to claim 100% rebated fuel?
[/ QUOTE ]
Commercial use is covered above, For private use, HMRC said that all they wanted was "an audit trail" - and one way to placate owners who didn't want to have their details available for accidental viewing, might, might be to leave the reg: number - but that was my thought - and not rejected out of hand.
[ QUOTE ]
I'm surprised that the dealer only has to remit the duty annually.
[/ QUOTE ]
So was I! Apparently it has always been so, and perhaps cushions the extra paperwork involved
[ QUOTE ]
Why not with the quarterly VAT return? And who is policing the dealer? What's to stop him abusing the system by under declaring duty due to HMRC.
[/ QUOTE ]
VAT and excise duty are dealt with separately, and there are severe penalties for cooking the books. Up to now I suspect that for most dealers it's been a nil return in effect. That said, I've noted that all my purchases have been logged from whoever I've bought fuel on separate handwritten sheets; not official forms but whatever they wanted to use. Mostly that included the name of the boat.
Not much effort required to include the percentage claimed for propulsion, methinks.
[ QUOTE ]
I think it would be wise for buyers to carefully keep all fuel receipts and ensure that the amount of duty paid was clearly shown
[/ QUOTE ]
Looking at the grubby till tickets that I get, often just a total of all my purchases, then that will be a challenge. Most retail stores can only show one rate of VAT let alone duty. I always log the volume and engine hours when I fill up.
It is wise to keep an audit trail of your fuel purchases anyway, especially if you visit continental ports where red is illegal for private use already.
You could be in for a nasty surprise if you are jumped by the local customs and cannot prove where you obtained your red diesel.
I keep the red diesel receipts stapled to my logbook pages.
I can see people declining to register their boats in the future and even changing or removing boat names.
I can also see widespread fraud by fuel resellers. Not a libellous slur on law abiding marina operators, as they are all honest, but they are not the only ones selling marine fuel. You declare and pay for a 70/30 split and their paperwork reads 60/40 later on. Seven to twelve months down the line, the audit trail will be suitably blurred.
I cannot envisage a tax system that is more open to successful abuse than this.
well done, strong candidate for most useful post of the year
My guess is there'll be no enforcement for at least the first 12 mths, and very hard for HMRC to challenge an owners declaration anyway. How does the owner know what the weather will be like in the coming weeks. If it's like this year, he may use most for heating.
Anyway, a guaranteed 40% allowance should mean a current effective price of around £1 / litre at the cheapest sources, which doesn't seem so bad if you were paying 80p a couple of months ago.
IMHO if the rules are blurred do we really need to push HMRC to tighten up on it, personally I would rather have it a tad vague – ‘my lud in my defence I really thought it was OK to use a 20/80 split ……. ’
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Where’s the Chief Engineer, Electrician, Radio Officer, Chief Steward and Purser when I need them dammit !!!
I wonder if it is a pecular english trait, that we want things to be really cut and dry so we know exactly what the rules are. In most other countries, they would simply exploit the ambiguity to their advantage for as long as possible.
On the one hand we complain about our rules british society on the other we don't want ambiguity.....
[ QUOTE ]
My guess is there'll be no enforcement for at least the first 12 mths, and very hard for HMRC to challenge an owners declaration anyway. How does the owner know what the weather will be like in the coming weeks. If it's like this year, he may use most for heating.
[/ QUOTE ]
So thats the biggest problem. Come Novemeber 1st, I fill with fuel and think that, being winter, it'll mostly be around the harbour - so lots of heating and generator (being cold, and getting dark early, plus all electric cooking on my tub). However, we then get a nice high-pressure weekend and off we go to France. Oops - just used more for propulsion than I thought I was going to.
There is no way I can know when fueling up what that proportion should be. In fact, there is no way, over a year, I can know what proportion will be as its so weather dependant. How can I be held to account for not predicting the weather?
The first prosecution will be very interesting....
on the subject of the demise of the red stuff I have decided to sell my boat, my broker tells me that there is no demand at all for motorboats at this time, is this general around the country, or just on the east coast, how much of this is being caused by the imposition of the new tax regime on red?
And coincedentally or not, £1/litre is the same sort of price as European marine diesel. I paid €1.27 in Barcelona the other day. So that deftly sidesteps any criticism from boaters that they are paying more than the rest of Europe and fuel sellers complaining about losing sales to boaters buying across the Channel. Neat. Dare I venture that somebody at HMRC is actually being resonable about this?
[ QUOTE ]
And coincidentally or not, £1/litre is the same sort of price as European marine diesel. I paid €1.27 in Barcelona the other day. So that deftly sidesteps any criticism from boaters that they are paying more than the rest of Europe and fuel sellers complaining about losing sales to boaters buying across the Channel. Neat. Dare I venture that somebody at HMRC is actually being reasonable about this?
[/ QUOTE ]
Absolutely!
Certainly the person I spoke to was exceedingly helpful, wanted his side to be known and was mindful of the pitfalls, such as it might be cheaper to fill the boat with road fuel and cart it in cans - not desirable.
[ QUOTE ]
well done, strong candidate for most useful post of the year
[/ QUOTE ]
Thanks for your kind words
[ QUOTE ]
My guess is there'll be no enforcement for at least the first 12 mths, and very hard for HMRC to challenge an owners declaration anyway. How does the owner know what the weather will be like in the coming weeks. If it's like this year, he may use most for heating.
[/ QUOTE ]
drat, I knew if I summarised (!) matters, that I'd be misunderstood.
I should have said "you only have to make one declaration per year, oh dear, not quite clear, you need only make one declaration per year (per supplier), if the situation changes = our perennial winter, then you can make a fresh one, or indeed on each purchase.
My source was trying to offer a palm; if a customer is a regular and the supplier knows him then only one declaration is needed - it lasts for a year...
Yes, HMRC are aware of the difficulties in measuring evasions, they will probably use patterns of behaviour / consumption in their samples. If too much of an issue is made of "how can I evade", they'll probably design an horrendous documentation system that will be a complete pain for everyone
[ QUOTE ]
Anyway, a guaranteed 40% allowance should mean a current effective price of around £1 / litre at the cheapest sources, which doesn't seem so bad if you were paying 80p a couple of months ago.
[/ QUOTE ]
Arrghhh - no 40% is NOT a guaranteed or a floor percentage, merely a suggestion as to what might be considered reasonable in the first instance.
Location: w.london - boat on solent- RIB on Tidal Thames
Posts: 2,588
Re: Red Diesel duty - from an informed source
I would like to add my thanks too for an excellent post.
Cor - talk about a grey area.
With the current lot in Westminster rudderless no flippin wonder we have such a mess on this. Muddy waters are therefor a joy on this issue. Be very interesting to see how the marinas and sellers deal with it over the ensuing months
One area that I see people refering to is declaring for planned use, when i fill up I always fill 100% from wherever the tanks are to Replace the stuff i have used.
Many thanks, very useful. I'm being thick I know, but assuming I feel 60/40 split applies to my usage, does the retailer have to work out the cost based on that and charge accordingly, or do I pay full whack then claim back the overpaid duty annually?
[ QUOTE ]
Many thanks, very useful. I'm being thick I know, but assuming I feel 60/40 split applies to my usage, does the retailer have to work out the cost based on that and charge accordingly, or do I pay full whack then claim back the overpaid duty annually?
[/ QUOTE ]
Yes, it's the former-
Your supplier asks for your declaration of propulsion use, makes a note of that quantity of fuel that that represents, and you pay for the extra duty in the total cost.
At the end of his "duty accounting year", he pays that duty from his sales to the Revenue. Not terribly difficult with a simple Excel spreadsheet.
Remember he buys the fuel as Red at the rebated oil rate of duty, so unlike garages he has no huge duty burden in his purchases; quite the reverse he has cash sloshing about for up to a year.
You are assuming that the average fuel outlet has the capability to operate a simple spreadsheet system and more crucially, able to manage his cashflow so he retains all the collected tax.
My guess is that a large majority who might be struggling to make decent profit will tap into their savings and hence will suddenly find themselves with a big tax bill at the end of the year, which they cannot pay.
The HMRC are probably thinking it doesnt matter if we declare any split better than say 50/50 because whatever money they manage to realise is more than what they are getting right now.
The whole thing looks like an impending shambles to me.
I would like to echo my thanks for a very informed and interesting post,
Also, I believe that, as helpful HMRC appear to be, they WILL hang someone out to dry in the coming season just to scare all the rest into submission and because they can, it will take a very wealthy person to take on the crown and win.
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old forum id "Oneaway"
But I still need to get my head round this. Obviously first thing we are all going to do, is fill everything we can find, before November. Next. We have a garage close to us, that sells red, there is a canal close by, but about a mile away. But it's mainly an agricultural place. But heres the biggy and logs of any sort arnt going to help. First we have to buy the fuel and guess what we will use it for. As said above, suppose we get it wrong. I have the fasilities to refuel my self, from a spare tank, or even a passing fishing boat, who's short of fuel. So even trying my best, to stay within the law, I have not got a hope in hell. Suppose I lose all my fuel, or some of it, which often happens here. Did I loose the heating bit, or the engine bit. Now suppose I forget to fill the tanks this November, or maybe it's next year, my boat is in service all year round. One year I spent most of the winter on the boat and knocked hell out of the heating. Engine hours are about 1700 on a 20 year old boat, how does that help for the future!
Now there might be some sence, in having to declare what you did with the last tank of fuel, but what your going to do with the next one???
Is there a system to sort it out. Sorry I got it wrong last time, so all engine this time, or all heating please. [img]/forums/images/graemlins/confused.gif[/img]
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No one can force me to come here. I'm a volunteer!!.
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60/40 sounds good, but someone tell me how I ve used 3000l on non propulsion?
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Aye there's the rub, but it's you that have to tell the nice man in the blue uniform how you manage to use 3000l on your eber and tv. Better own up 95% roaring around and 5% home comforts.
yes, and this question of how much fuel you ve used for propulsion, was it at 40 knots or 10knots, seems a bit ass about face to me. They dont care how much fuel you use for propulsion as you have to pay full whack. What they care about is what you use for non propulsion. I think a medium sized heater was 1-2 litre an hour. 1500 hours would make it a pretty warm boat.
So hows about some ideas folks...
Running engines for a service.. how much fuel is that on tic over.
Running engines to recharge batteries?
Heater
Cooker
genny (if you have one)
umm I m still about 2500l short!
It seems obvious to me that HMC will only question where there is little or no evidence of non propulsion use where the declaration is adverse to then. SO to enable you to back up your argument keep a log of engine hours and genny hours AND an log of trips/conditions, we are supposed to keep plan, fuel logging just becomes another chore.
To spice this up further, my diesel engine is about 30% efficient- 30% of the fuel burned produces work that pushes the boat i.e. propells it.
The remaining 70% goes to heating up the engine and ultimately the sea- no tax due on this?
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keep a log of engine hours and genny hours AND an log of trips/conditions, we are supposed to keep plan, fuel logging just becomes another chore.
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I agree.
I go boating to get away from spreadsheets, records, paperwork etc. The last thing I want is to have to do a load on the boat.
It seems crazy to me that HMRC seriously expect people to predict usage. It depends on weather and other factors.
If the systems was already in place this spring, I would have paid for a large percentage for propulsion for the summer, yet I have had engine problems and like everyone else bad weather so I will probably use much of it for heating over winter. I wouldn't be happy about that, could I balance it up next time by declaring a 40/60 propulsion/heating split? I doubt it!
HMRC are so precise about everything else this is just madness.
Are there no Revenue employees on the forum? surly there must be one with a boat?
If you are out there and reading this why not register with a temporary name and let us all know what you think about it.
I am surprised how many people call the system a shambles etc. That's looking a very fine thoroughbred gift horse in the mouth
HMRC will pursue a few token cases, that's all, just to try to set a few examples. Beyond that, nothing will happen for years, absent outright fraud.
Remeber that if they try to make a big example and punish someone, it will not be enough to prove that the percentage was wrong. They will have to prove more than that, that the fuel customer was lying. When you buy fuel you PREDICT your usage. Let's say you write 50/50. Then 6 months later hmrc investigate you and get your log book or whatever and calculate 65/35. They will not succeed in punishing you based only on the data becuase an error within that bandwidth is reasonable when predicting the future. your defence will be "Yeah but I dont have a crystal ball do I?". To prove you were actually lying when you wrote 50/50 is loads harder than proving that, as it turned out, your usage was 65/35. The very worst that could happen to the person in question would be a few £100 bill for the 15% error, which is no big deal
Best thing is quietly be thankful that sense has prevailed, dont complain, dont look gift horse in the mouth, and make declarations that are a reasonable guess but quite a long way in your favour imho
Hi all, I dont normally post on this forum, just lurk, but would like to put another issue into this melting pot. Suppose I buy 5000 litres a year, for example only, but buy 4000 in Guernsey and only 1000 in the UK, representing a 80/20 split, would it be reasonable to declare that the UK purchased 1000 were for domestic and relieved of tax because the 4000 in Guernsey were for propulsion?
OK this is the oil burner's forum but hang on a minute and take a look at the figures again.
What do your engines burn / hour? - let's say 20 litres, genny 4kva? - lets say 2 litres (mine does 3½ hrs/gallon) eber splutter 1.8kw ¼ litre/hour bigger ones say ½ litre per hour.
Now lets look at realistic usage main engines say 500 hours/year (generous in many cases) so that is 10,000 litres for propulsion, genny? 100 hrs / year so that is 200 litres and eber splutter? 100 hrs so that is being generous 50 litres (don't use it in the summer and winter season MoBo'ing is restricted due to inclement weather).
So out of 10,250 litres 10,000 goes for propulsion or 97.56% NOT 70%
OK lets look at 5000 for propulsion but keep the generous non propulsion levels. 5250 total and 5000 propulsion - 95.24% - better but NOT 70%
Appplying the same logic to raggies even motoring/motor sailiing 500 hrs @ 4/hour - 2000 plus the same genny and ebersplutter gives 88.89 % propulsion.
Looking at sailing consumption (on/off moorings, in/out marinas under power with the rest wind power my total consumption for a year is around 200 litres including heating and power generation so maybe 50 litres propulsion - this gives 25% propulsion even if we take a higher propulsion figure of 100 litres it is still only 50%. I do use far more for heating than propulsion under normal conditions. I think you Mobo'ers should be very happy with a 70/30 split and stop trying to wriggle.
There is no way on this earth any MoBo'er will convince me 30% of their fuel purchase goes on non propulsion use.
To me the best method of all is give raggies a 15/85 or 20/80 split and MoBos a 90/10 or 80/20 split or give every leisure boat owner 1 year to empty their tanks, clean and fill with white and after one year for the C&E, or what ever they are called these days, to dip tanks and sieze and break any leisure vessel found with red in their propulsion tanks.
Either that or flat (fixed across the board) rate tax for ALL marine users and tell the EU to Foxtrot Oscar
--------------------- Artificial Intelligence is no match for Natural Stupidity
__________________ Artificial Intelligence is no match for Natural Stupidity
And of those 50 hours, a lot is engines running at idle, waiting for locks, sitting on the berth or trolling up the channels trying not to creat wash.
My last boat with big twin engines burnt 90l/hr at full chat and a measly 8l/hr when going up and down the hamble to the mooring.
And there in lies the rub, hours do not provide an indication of how far you have travelled and at what speed. It is impossible to say from hours alone how much fule a boat has or hasnt used.
We have averaged 60 hours for the last two years, probably 40 of that actually going somewhere, & much of that below 8 knts so just above tick over, but we often sit at anchor with engines ticking over or the geny running, grilling steaks & burgers & toasting buns etc under the microwave grill etc, with either the air con or heating running, or both with reverse cycle if its really cold, & then there's the kids watching TV or playing x box. (or trying to sneak into the rear cabin with the girlfriend [img]/forums/images/graemlins/shocked.gif[/img]) I really don't know what our diesel usage is for what, & I have no intention of keeping records of everything for HMRC. We come to the boat to forget all that ****. [img]/forums/images/graemlins/smirk.gif[/img]
Your figures might be ok cliff but you are missing the point. HMRC/government just dont care about this issue that much. And there are legal principles that prevent them these days from enacting laws that require people to go to massive trouble (cleaning tanks) compared witht he tiny revenue at stake. Dont criticise the system proposed: it's not meant to be right, it's a gift horse.
For once, the Government and HMRC appear to have done the decent thing, and allowed - without specifically legislating for it - a situation where moboers will be paying approximately the same for their fuel as their counterparts on the Continent. The more noise we make about this, and the more we press for clarification, the more likely HMRC will be to say "forget about it" and make everyone pay full whack. So, for once, let's just agree that a nod's as good as a wink, and keep schtum.
You may wonder why the Chancellor has done this. The answer is simple - he's a stinkie [img]/forums/images/graemlins/grin.gif[/img]
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Your figures might be ok cliff but you are missing the point. <snip> Dont criticise the system proposed: it's not meant to be right, it's a gift horse.
[/ QUOTE ]I am not missing the point at all but it appears to me many here are - a 70/30 or even better a 60/40 is a real gift horse for MoBo'ers so why try to fiddle more, take what is offered and smile. I suppose there will always be some greedy gits around who will screw it up by trying to take more.
For once it is the raggies who will lose out on a 60/40 split as their propulsion requirements should be much lower % wise than any mobo - even on full chat I burn around 2 litre/hour or on ¾ throttle (max hull speed achieved) 1½ litre/hour. In my case the split is somewhere between 15/85 and 25/75 call it 20/80 average but for all I burn I ain't making a song and dance over it - just incase GB and Co decide to spit the dummy out and make us all go "white" - is that pc to refer to it as "white" or should we say "non-red" - I suppose "non-coloured" is out of the question? [img]/forums/images/graemlins/grin.gif[/img]
Seriously though, Take what you are offered and don't be greedy - remember the Excise Men are watching..
--------------------- Artificial Intelligence is no match for Natural Stupidity
__________________ Artificial Intelligence is no match for Natural Stupidity
Cliff, as a raggie, you won't lose out because you can justify a higher split without any problem. What will screw it up is people trying to take the pi$$.
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The nicest thing about not planning is that failure comes as a complete surprise, and is not preceded by a period of worry and doubt.
<span style="color:blue"> Nereid Charter
</span>
I misread the first post, but the claim was that you will need to declare the percentage for propulsion. So, irrespective of your other diesel appliances consumptions, if you estimate that most of your boating was at slow cruise, and you , and at X lph that calculates to 60 out of a total of 100 litres consumed, then the rest MUST be non propulsion. But you arent been asked to calculate your non propulsion...
Red Diesel duty - from an informed source
urple"> </span>
Artificial Intelligence is no match for Natural Stupidity
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