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Post by naughtyfox on Apr 30, 2018 17:07:29 GMT
"Red diesel is only legal for off-road vehicles such as tractors, and has a much lower VAT rate". Well, there you go. My narrowboat is an off-road vehicle. I mean, has anyone ever seen it going down the road? Tractors are supposed to be off road but I always seem to get stuck for 20 miles behind some twat driving one on the A34 every morning!!!! Never mind about that - what about all the shops closing down in Lymm?
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Post by naughtyfox on Apr 30, 2018 17:19:48 GMT
"It’s illegal to use marked gas oil for propelling pleasure craft unless the purchaser of the fuel declares that is their intent and pays the full rate of duty on it."
"You’re not responsible for ascertaining whether the fuel you sell to an individual is for the propulsion of a private pleasure craft, it’s the purchaser’s responsibility to do so and to make a declaration to that effect."
"The law requires that a declaration must be made by the person purchasing marked gas oil if it’s to be used for propelling a private pleasure craft. The purchaser declares the proportion of marked gas oil that is to be used for propulsion."
"If a customer insists that they’re commercial you may supply them at the fully rebated rate and they’re not required to complete a written declaration. However, any doubts you may have as to their commercial status should be noted in your records.
If a customer fails to make a declaration at the time of supply, you should remind them of the obligation to make one in respect of private pleasure craft. They can then make an informed decision as to whether a declaration is required and advise you of that.
If a customer refuses to make a declaration (even a verbal statement that they are commercial), we would expect you to exercise your RDCO duty of care and refuse to supply the fuel until they indicate their status as commercial or private. If they say they’re commercial, supply as above. If they insist they’re private but unwilling to make a written declaration you should refuse to supply the fuel unless they do so.
You’re not responsible if a purchaser makes a false declaration."
"What if a private user claims 100% is used for non-propulsion purposes? In recognition of their status, residential boat owners, whose primary, or often their only, place of residence is their boat, are allowed to purchase all of their fuel at the rebated rate. If a private user claims such status and claims that 100% of their fuel is for purposes other than propulsion, then you may supply the fuel without charging any additional duty and without a declaration"
"Purchasers of marked gas oil for use in private pleasure craft
4.1 What is the declaration and how do I make it?
When you purchase marked gas oil you must declare the amount that will be used to propel your boat in order for the supplier to calculate and charge you the appropriate duty. This is because only marked gas oil used for propelling pleasure craft is subject to the full duty rate and that used for non-propulsion purposes can still benefit from the reduced rate. However, a declaration is still required even if all of the fuel is going to be used for propulsion purposes."
"I am a continuous cruiser
If you’re a ‘continuous cruiser’ you may not claim all of your fuel for non-propulsion purposes under the arrangements for residential boat owners. Even if you reside permanently on your craft, you must declare your actual intended usage for propulsion."
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