Tax Free Fuel IoM

[active70]

Dear all

Isle of Man registered aircraft that are operated in the framework of the economic activity of an enterprise are entitled to purchase tax exempt fuel.

Does anybody have experience how that will be handled? Let's assume the M-registered aircraft is based in Asia and flying frequently to the USA, the Middle East and Europe. Do all the fuel suppliers worldwide accept the Certificate of Commercial Use that is issued by the IoM CAA?

Any relevant information is highly appreciated.

[hawker750]

Tax free fuel

I was under the impression that only public transport AOC companies were allowed duty free fuel in Europe (EEC). We certainly have to hand out a copy of our AOC to the refuelers to ensure duty and VAT exemrion. As one cannot operate public transport on the M register (unless an AOC company has annex 6 leased it) then I would say it is impossible to get duty free fuel.

[learjet50]

As hawker 750 said.

You need a copy of your A O C to obtain Tax free fuel with normally the Registration on it.

A/C on the Manx Registration cannot have it both ways you are on the Manx Register beacuse your private and I dont blame you as you avoid a lot of Red Tape.


I Think you will find Most if not all of the Big Fuel Companies (B P// Shell//Esso know this so if you think you have got away with it you have not because they will charge you with all the Taxes..


Does it really matter ??? Your Boss wont apppreciate any savings u make him and if he does not want to pay the Taxes he cannot afford an Aeroplane



Kind Regards

[Opsbeatch]

If the flight is a business flight and not private (i.e. for pleasure) and you have the IOM exemption certificate you should be exempt from MOT in most European countries, I say most because some are more European than others!!!

PM me if you need more info.

OB:ok:

[clivewatson]

This is OLD news.....

The following is a copy of a cirular from:

Brian E Johnson
Director of Civil Aviation
Civil Aviation Administration
Hamilton House, Peel Road, Douglas, Isle of Man, IM1 5EP, British Isles
Telephone: +44 (0)1624 682357
Fax: +44 (0)1624 682355
Email: [email protected]
Web: Welcome - Isle of Man Government DED (http://www.gov.im/dti)

Isle of Man registered aircraft that are operated in the framework of the economic activity of an enterprise carried on by a company is ‘commercial use’ within the meaning of Article 555 of Regulation (EEC) No. 2454/93 and the owner/operator is therefore entitled to purchase tax exempt fuel.

Form 53 Application for a Certificate of Commercial Use is available on the CAA website Welcome - Isle of Man Government DED (http://www.gov.im/dti) under ‘Information Leaflets’. On receipt of a completed form the Isle of Man CAA will issue a Certificate to be submitted to the fuel supplier as confirmation that the aircraft is being operated for commercial use.

The German Business Aviation Association (GBAA) recently won a lawsuit on the right for tax free fuel. Supporting the claim the Court ruled that companies using an aircraft for non-AOC charter have the right to reclaim any previously paid fuel tax and for the future, to enjoy tax free refuelling on production of a certificate to demonstrate non-AOC commercial usage.



For further information contact the GBAA-Lawyer:
HSP Law
International Law Firm
German Branch
Mr Andre Duewel, Attorney at law
Telephone: +49 511 34 35 30
Fax: +49 511 34 35 63
Email: [email protected]

[His dudeness]

Clive, true the case was won, BUT the german secretary of finances has ordered his top brass to wait for further cases to be made. We - as a coorperate flight department with Zilch non business flights - have ask for the refunding of the Mineral Oil Tax 3 times already and they have denied it as often. However, with our 'Einspruch' the case stays open until more court cases have been fought through.

Our Government implements every single piece of ****e from Brussels, but any legislation good for the business is left alone and actually torpedoed.

Grrrrrrrrrrrrrrrrrrrrrrrrrrrrrr!

[clivewatson]

This is the key phrase

...operated in the framework of the economic activity of an enterprise carried on by a company is ‘commercial use’ within the meaning of Article 555 of Regulation (EEC) No. 2454/93...and as I understand it, only flights for the purpose of the economic activity of such an enterprise qualify for the exemption. I assume that purely private flights in the same aircraft do not.

[mattman]

within the meaning of Article 555 of Regulation (EEC) No. 2454/93... is excactly that, and if you operating a flight that is within this regulation (i.e you boss if off to sign a multi million euro ship building deal) then it applies but we take care and explained to the boss that if he goes on a holiday then we dont produce the certificate, thus playing by the rules.

Those who dont play by the rules will ultimately bring it all down. Sadly this does not always work, we had a real hard time with the Greek Customs on this issue and now only pick up fuel there if it is required.

By the way I think it only applies within the EU, outside it does not work.

Matt

[Tequilaboy]

...

Unsure if it is any use mind....

UVair VAT-exempt and VAT-compliant fuel invoicing (http://www.uvair.com/efs/)

Doesn't this save on the same thing?

TB

[flyingfemme]

Not the same thing....VAT and duty are different taxes, both applied to fuel purchase.

Duty should be charged on private, pleasure flying only - according to the EU rules. In the UK they charge nobody duty on jet fuel and expect the pleasure flyers to 'fess up and send a cheque. In other countries they charge everyone regardless but most operate on an AOC only basis. This is contrary to the EU law.............The IOM issue commercial use certificates because AOC flights are not allowed on their register.

Perhaps we should lobby other aviation authorities to do the same for commercial companies and/or aerial work outfits?

VAT is charged unless you are VAT-exempt due to being international and AOC. Except by the countries who do reverse charging for VAT registered companies.......VAT paid on that basis can (should be able to) be reclaimed through the VAT system.

[hawker750]

Quote:
VAT is charged unless you are VAT-exempt due to being international and AOC. Except by the countries who do reverse charging for VAT registered companies.......VAT paid on that basis can (should be able to) be reclaimed through the VAT system.

Any European company that is registered for VAT should be able to claimVAT back from other EU countries. Decades ago we were told in the UK that "soon" we would be able to claim VAT back from other countries via our normal VAT return. That has not happened and I doubt that it ever will.
Has anyone had a successful, stress free, timely and user friendly experience from re-claiming VAT paid in say Germany, France and Spain? If so can you point me in the right direction.