RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flyingRevenue & Customs Brief, Issue 52. 17 October 2008The reduced rate of VAT will continue to apply to supplies of fuel oil, gas oil and kerosene used as fuel for propelling private pleasure craft and kerosene used as fuel for private pleasure flying after 31 October 2008. This rate applies even though the derogations allowing reduced or nil excise duty rates have expired.BackgroundThe reduced rate of VAT applies to supplies of fuel oil, gas oil and kerosene, which are used for domestic or charity non-business purposes,
Revenue & Customs Brief, Issue 52. 17 October 2008
The reduced rate of VAT will continue to apply to supplies of fuel oil, gas oil and kerosene used as fuel for propelling private pleasure craft and kerosene used as fuel for private pleasure flying after 31 October 2008. This rate applies even though the derogations allowing reduced or nil excise duty rates have expired.
The reduced rate of VAT applies to supplies of fuel oil, gas oil and kerosene, which are used for domestic or charity non-business purposes,
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