refund of excise duty on fuel when you go to france

[D SQDRN 97th IOTC]

anyone know how much this is worth these days?

[RodgerF]

28.84p per litre

[D SQDRN 97th IOTC]

and are you allowed to claim all fuel lifted in the UK since the last trip across the channel up to the max of the airplane's capacity?

so lets say you have a cherokee, you come back from LFAC, and park up at Biggin. You refill her at Biggin, and someone the next day does a local to Rochester and Back. You then go back to LFAC - how much of the fuel can you claim the excise duty back on?

[Fright Level]

You can only claim the drawback on actual fuel in the tanks when you depart for the foreign airfield. You'll need to provide supporting evidence of duty paid fuel loaded into the tanks prior to departure (last couple of fuel bills) minus accounting for any inland flights prior to going foreign.
The PIC can claim the drawback individually irrespective of who owns the plane, just put your own name/address on the claim form and HMRC will send you the cheque directly.
More details on the HMRC site.

Edited to say there is a copy of the H060 form here (http://www.netblink.com/gawfc/reference/H060.pdf) but it could be out of date, I can't easily find it on the HMRC site (they have a junk search facility), but the form is same/similar giving you an idea of the info that's needed.

[D SQDRN 97th IOTC]

the bit about minus accounting for any internal trips before going foreign.

so in my scenario, you would have to account for the Biggin to Rochester return if you didn't refill the cherokee after returning to Biggin from Rochester, but if you did fill her back up again, then you could claim for full fuel?

[Fright Level]

Correct. You'll see on the form spaces for uploaded fuel (you'd add your two lots of fuel). Then a space for UK inland flights prior to outward clearance (none).

Your fuel chitties will need to equal or exceed the tank capacity to claim full tanks assuming you previously claimed drawback for the last foreign flight. You may be a bit tight for that unless the Rochester fuel top up equalled the remaining fuel in the tanks when you did the bigger fill at Biggin. (If you see what I mean?)

[Kolibear]

I have a worked example of the form HO60 & instructions, if you'd like to PM me an email addresss.

How much is fuel drawback worth? On 50 gallons its a few pence short of £70.

[IO540]

The PIC can claim the drawback individually irrespective of who owns the plane

Actually anybody whatsoever can submit the duty drawback form to C&E, which is why anybody in a "multi pilot" arrangement needs to be careful to check that nobody else has already done it before.

This is a not unknown scam: a renter puts in the drawback request, pockets the refund, and the aircraft owner then can't do the reclaim. When I used to rent mine out, one "IR instructor" did this to me, and since he departed with full tanks and only flew across the water to LTQ, he got free fuel for the whole flight. Another instructor did the same a bit later. One has to make sure, because if a duplicate claim goes in, and they catch you, they won't like it.

[ChampChump]

I tried to do this not long ago but I wasn't able to find the form in the extensive list of Forms on the Govt. site, so reluctantly decided I really was/am stupid and e-mailed HMG.

This response:

To allow us to answer your enquiry quickly we need either your Value Added Tax (VAT) registration number or your post code. We use this information to register your enquiry and this allows us to return to your details at a later date. We may need to do this if for example you dispute the advice we give you. It is not essential that we have this information but it does help us. If you have a general enquiry you might find it useful to look at our Internet site at www.hmrc.gov.uk. The site has copies of all our public notices, business briefs and VAT information sheets.
However if your enquiry is specific to particular circumstances we need to know:
* your VAT registration number, if you have one; and
* your full address and postcode if you do not have a VAT registration number.
If you are acting on behalf of a client, then we need their VAT number if applicable, or the postcode of the person or business that you are representing. We will also need a completed 'Authorising your agent' form 64-8, signed by them, to allow us to send a reply directly to you. If we do not have this authority then we will have to send our reply to your client rather than directly to yourself. If this happens we will let you know.
If you want to send an e-mail to us in the future you should send it to: [email protected].
Please do not send your e-mail to a particular member of staff. Our staff may be absent from the office for any number of reasons and we do not want their absence to cause a delay to our reply. We must make sure that we reply promptly to the e-mails we receive and we cannot do this if these e-mails are directed to individuals.
Please also let us have a contact telephone number in case we have any problems replying to your enquiry.


This I did, and then received this:

Thank you for your email below requesting form HO60. Unfortunately this form is not downloadable. Please provide me with your full postal address and I will arrange for the form to be sent to you.
Yours sincerely
Hazel Martinali (Ms)
Officer of Written Enquiries
Copies of all our Notices are available from the National Advice Service on 0845 010 9000 or from our Internet website address at www.hmce.gov.uk


Some rather circular information there.... However, the form did arrive by post in due course. I am still wondering why that particular form cannot be downloaded when very similar drawback forms are sitting there.....:rolleyes:

[Fright Level]

I've just spoken to HMRC, they confirmed the drawback rate is now 30.03p.

[bookworm]

Current Rates (http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_RatesCodesTools&propertyType=document&id=HMCE_PROD1_027232)
Historical rates (http://customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_PROD1_023552)

[Zero Thrust]

Hi

The duty went up on Oct 1st to .303 p per litre.

Check the customs and excise site here:

http://www.hmrc.gov.uk/budget2007/bn53.htm

[IO540]

0.3003, not 0.303 :)

[wsmempson]

I think you either mean 30.03p per litre or £0.3003 per litre. 0.3003p per litre wouldn't be worth claiming, unless you ran a company 747 and got to pocket the small drawback personally. Like company car drivers and green shield stamps....
:)

[Fright Level]

unless you ran a company 747 and got to pocket the small drawback personally

The fuel I put in my company 747 doesn't have any duty on it in the first place, so nothing to draw back.

It's 30.03p a litre on AVGAS as I mentioned. Or £0.3003 whatever way you want to look at it.

[oscarmike]

I am always bemused by people who don't bother claiming this.

OK - the procedure has to be followed, and yes it is a minor hassle to get the form from HMCE and then copies of fuel bills.

However, I have just put a claim in for a flight fo France which equates to a drawback of almost £32.00.

Not to be sneezed at IMHO.

However, I am the only member of our syndicate who seems to bother to claim it.

Strange..........:rolleyes:

[Fright Level]

I am the only member of our syndicate who seems to bother to claim it

A perfect arrangement! Make sure the tanks are full before you go (assuming W&B limits OK). It's worth £56 for a 172 and over £100 for a TB20/21.

[Chilli Monster]

over £100 for a TB20/21

Not quite - £97.90 (326 litres full fuel). It still covers the cost of UK midlands to le Touquet :)

[Fright Level]

CM, I claimed for the tank capacity, 336 litres. I can't see anything that mentions usable fuel on the HO60 form, after all, the 336 litres is the total amount of fuel that is being exported in the tanks and it will all get burnt eventually :}
The form says "capacity of tanks". They were filled to the brim with none used prior to departure, so I claimed the lot and got a cheque this morning. (Admittedly not >£100 as this was for last months trip at the old 28.84 rate).

[ChampChump]

All things being relative, I'm quite happy to get back £30 (and mine's a Champ with two wing tanks). On the same day as my airfield fuel bill arrived....:(
In the words of a supermarket near you, every little helps.

[Chilli Monster]

EDDNR - oops, you're quite right. For some reason I thought it was 326 FULL, not 326 useable / 336 full - have been doing myself out £2.88!

Shan't be caught out next time - thanks for the heads up.