PDA

View Full Version : Duty on fuel


drizzle
29th Apr 2002, 18:09
Does anybody know the amount of government duty levied on avgas in the UK.

Thanks in advance.


.

ifonly
29th Apr 2002, 19:39
It was 27.34p per litre last year - not sure if it was affected in the recent budget.

SteveR
29th Apr 2002, 20:33
I think ifonly is giving the amount which us lucky drawbackers can claim . Drizzle: were you wanting to know the total take? or just the amount we can get back? (dunno the answer I'm afraid, but I can't believe we get the lot).

Steve R

distaff_beancounter
29th Apr 2002, 21:30
There was no change on the duty on Avgas (or petrol) in the recent budget.

As far as I can recall, duty is calculated on the wholesale price of fuel, not as a fixed rate per litre, so it varies as prices move. It is presently about 28p per litre.

Only duty can be reclaimed when taking aircraft out of the UK. The VAT cannot be.

So on the average litre of fuel at about 88p, the Governement not only takes the 28p duty, but about 13p of VAT. And don't forget the Government have already received large amounts of tax that it levies on oil extracted from the North Sea fields. So this tax is embedded in the costs that we pay.

No wonder Avgas costs so much in the UK compared to the USA
:mad:

ifonly
30th Apr 2002, 08:10
Excise duties are not based on values but on quantities of a commodity and therefore do not vary unless amended in the budget. The rate I quoted was the excise rate according to the HMCE website and is the full excise duty rate for Avgas, all of which is reclaimable as drawback. There are other taxes on Avgas - namely import duty (if it comes from outside the EU)and the dreaded VAT both of which are value related as a percentage.

Confused ? You are now !

DFC
30th Apr 2002, 13:24
Question;

One can not claim back the VAT.

This I believe is the case for flights within the EU.

However, if the flight is to a place outside the EU can one not claim back the VAT as well just in the same way as holiday makers do.

Very important point when one remembers that the Channel Islands are outside the EU.

Any ideas?

DFC

ifonly
30th Apr 2002, 13:53
The retail export scheme is only available to visitors to the EU
I think, not EU residents. HMCE notice no704 says that 'goods partly or wholly consumed in the EU are not eligible.' In view of taxiing and flying in EU airspace I would think the VAT is not refundable.

Just be grateful we can still claim drawback !!
:rolleyes:

foghorn
30th Apr 2002, 19:42
As has been said, the rate is 27.34p per litre and was not changed at the last budget. You can drawback the full amount when taking it out of the country, but you can't claim back the 4.78p per litre VAT that was charged on this duty (ie a tax on a tax!)