HMRC have produced a "final proposal" on the continued use of red deisel by pleasure craft.
The proposal is that
Private pleasure vessels will continue to use marked fuel (red diesel) but at the rate for heavy oil, repaying the rebated duty via the fuel distributor who will declare this to HMRC.
The rebated rate of duty is currently 9.69 ppl; the full rate is currently 56.94 ppl.An allowance for domestic use will be permitted.
The benefit of continuing to use marked fuel is that the supply infrastructure is already in place, and existing equipment and tankage can continue to be used. Fuel will continue to be available to pleasure craft throughout the UK, and there will be no restraint on pleasure cruising as a result of pleasure craft being unable to refuel.
Further information available at
http://www.rya.org.uk/NR/rdonlyres/678438BA-FE7A-415D-AEAB-7CB49028C57F/0/HMRCRedDieselImpactAssessment.pdf
