Drawback ~ who can claim?
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Join Date: Aug 2008
Location: Exeter
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Drawback ~ who can claim?
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?
Join Date: Jan 1999
Location: north of barlu
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As a person who leases aircraft to pilots I take the view that the person renting the aircraft gets the drawback if they take the aircraft across the channel, after all it is them that that have exported the fuel not me.........I have just supplied the aircraft for them to put the fuel into.
Join Date: Mar 2007
Location: London
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HMRC rules don't specify, so anybody can make the claim. You'll need the fuel records to do it though, so that somewhat limits the applicant base. Receipts not required, unless HMRC ask for them.
Your club or syndicate rules may say something else.
Your club or syndicate rules may say something else.
