Peter_Exeter
26th Jul 2013, 12:06
Who can claim drawback for an overseas trip when the cost of the fuel is included in the hire?
Specifically:
An aircraft is hired and flown by a number of people. Although various hirers refuel the aircraft, fuel costs are met by the operator who hires the aircraft out (i.e. wet hire).
One hirer tops up the tanks to full and then flies the aircraft to France. I believe that a drawback can then be claimed from HMRC on all the fuel in the tanks.
Is the hirer of the aircraft entitled to claim or is it the operator of the aircraft? Or is it matter for local policy and conditions of hire?
Specifically:
An aircraft is hired and flown by a number of people. Although various hirers refuel the aircraft, fuel costs are met by the operator who hires the aircraft out (i.e. wet hire).
One hirer tops up the tanks to full and then flies the aircraft to France. I believe that a drawback can then be claimed from HMRC on all the fuel in the tanks.
Is the hirer of the aircraft entitled to claim or is it the operator of the aircraft? Or is it matter for local policy and conditions of hire?