Commentary

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

Part V16 Forms and other HMRC material

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

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.

Background

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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