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Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554)

Find out how to charge and collect excise duty on fuel used in private pleasure craft and fuel used for private pleasure flying.

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Fuel Duty changes for private pleasure craft in Northern Ireland that use diesel

Fuel Duty changes for private pleasure craft in Northern Ireland that use diesel
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HCOS1250 - Hydrocarbon Oils Strategy - HMRC internal manual

The Fuel Duties Policy Team, CS&TD Has ultimate responsibility for the formulation and administration of the fuel duty system, with the exception of debt management policies. The Fuel Duties Team will: evaluate duty rates and duty structures and formulate proposals for change advise Treasury ministers on options for change scope required changes to primary legislation maintain the legal framework (including changes to legislation) assess the need for change develop administrative policies to meet changing circumstances evaluate the effectiveness of new policies issue guidance and notices to staff and the trade develop and promote contact with the trade and associated bodies

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HCOS3625 - Hydrocarbon Oils Strategy - HMRC internal manual

HCOS3625 - Tied Oils: imports and exports: general You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Any trader supplying tied oil to a destination outside of the UK must hold an individual approval regardless of the pack size of the product supplied. Certain tied oils (Notice 184A section 19) being exported from Northern Ireland to an EU member State are covered by the intra-EU movement requirement for excise goods introduced in 1993. The products covered by the intra-EU movement requirement for excise goods introduced in 1993 must travel with an Accompanying Administrative Document (AAD). Traders receiving goods must receipt and return copy 3 to their supplier. Traders supplying goods must obtain a receipted copy 3 from their customer.

United kingdomNorthern irelandMineral oil reliefs centreCouncil directiveAccompanying administrative documentஒன்றுபட்டது கிஂக்டம்வடக்கு ஐயர்ல்யாஂட்சபை உத்தரவு

HCOS3650 - Hydrocarbon Oils Strategy - HMRC internal manual

Exports by class approved trader (not permitted) High / Medium Northern Ireland Trader must be approved as an excise and/or tax warehouse for movements of oil to an EU state in accordance with Holding and Movements rules and in accordance with Notice 184A. NI Trader must hold evidence of export for deliveries of tied oil outside the EU. GB Trader must hold evidence of export for deliveries of tied oil outside the UK. Confirm that all despatches of oil from NI to EU states comply with Holding and Movements regulations. Confirm that NI trader holds evidence of export for all movements of oil to countries outside the EU.

United kingdomNorthern irelandMineral oil reliefs centreDuty suspended installationIreland traderஒன்றுபட்டது கிஂக்டம்வடக்கு ஐயர்ல்யாஂட்கடமை இடைநீக்கம் செய்யப்பட்டது நிறுவல்ஐயர்ல்யாஂட் வர்த்தகர்