Drawback ~ who can claim?
Thread Starter
Joined: Aug 2008
Posts: 1
Likes: 0
From: Exeter
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?
Joined: Jan 1999
Posts: 6,209
Likes: 2
From: north of barlu
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.
Joined: Mar 2007
Posts: 320
Likes: 0
From: London
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.
