"I have asked them" my local Vat office.
Taking the Vat off the fuel for export is also incorrect (I belive) as well, I have had this done on picking up a few extra litres prior to leaving the UK they automatically took off the Vat! (no Vat no suppled!) This is also a service (suppliying the fuel that is) from a UK based and Vat registered company provided here in the UK.....
IO540
yes there are three lines on the drawback form for you to prove that your tanks contain uk duty paid fuel, amounts place of uplift etc.
I am by no means a tax/Vat pervert just have asked the questions before, I'm sure that someone will have definitive answers if anyone really cares.......
JL.