Fuel Duty Drawback

[pistongone]

Just about to go over the channel on a P+O jobby and it just hit me that if we can draw back on plane fuel is the same rule applied to cars? If not why not? as i cant see any difference in the "temporary export" of a car or plane !! Maybe we could give Gordons books another drubbing!! Any accountants(tax specialsts)know the rules?

[bookworm]

The rules very specifically apply to aircraft, where fuel is "shipped as stores".

[shortstripper]

Hi

Having only done one channel hop without the need to refuel, could someone tell me how fuel drawback works? Sorry but I'm a financial dunce ... is it a fairly simple process?

SS

[englishal]

I've never done fuel drawback....but flying into Bournemouth if you land from abroard they will refuel you duty free..

[pistongone]

If the draw back is due to beeing "shipped as stores" then i dont see why they arent considered stores in a car? It is a store of fuel for ongoing usage and as it will be used out of the UK then give the UK(which is very high!) duty back!!
Claiming draw back is a simple form you get at the place you usally part with large amounts of cash for landing! If you come into a small field then do it online with HM Customs.

[bookworm]

The drawback is due because the oil is shipped as stores in an aircraft. The concession is explicit in the Hydrocarbon Oil Duties Act 1979, section 15. Slightly different rules apply to ships. There is no equivalent concession for cars.

Don't stare too hard at the logic and consistency. I can't see a reason why there should be any drawback within the EU these days. :(

Notice 172 (http://www.hmce.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_CL_000203) explains drawback.

[pistongone]

Well thanks for clearing that one up bookworm!!
I am in Brussells at the moment and i am looking forward to the trip back in the morning and i will load up with as much as i am allowed of beer and spirits etc,especially Leffe Blonde beer,which is very cheap here!!Next queery is how much am i allowed? anyone?

[Dusty_B]

How much am I allowed?

Well, that depends on what you meant by the question:

1) None withing 12 hours of your flight...
2) As much as you can carry within W&B, but glass bottle are heavy...
3) You claim for all the fuel that was on board the aircraft at your final point of departure from the mainland. ie, If you fuel up at Oxford, stop but don't refuel at Headcorn, then you can only claim for what you had on board at Oxford LESS the amount used in the trip to Headcorn. If you top-up at Headcorn, then you can claim a full tanks worth.

[pistongone]

i think you lost the thread a bit there Dusty! I came home on a P+O ship today and i meant the amount of alcohol spirits etc that the HM Custome would let me get in with at the port(sea not air unfortunately)