Two stupid questions from one who has never been to the Channel Islands (yet):
Does this drawback apply to all the fuel in the tanks on departure or just to that used en-route? It seems logical that any fuel that remains in the tanks and is brought back must surely be excluded as it wasn't permanently exported?
Secondly, why don't the money grabbing b*stards who run this country charge import duty on the fuel you 'import' on return to cancel out the drawback?