SolvedHCOTEG35000 | Relevant Law: Hydrocarbon oil duties (marine voyages reliefs) Regulations 1996
From HM Revenue & Customs · Oils Technical Manual
| Section | Section title | Summary and comments |
|---|---|---|
| 2 | Interpretation | Part of which states that a marine voyage means a voyage in which a ship is at all times either within the limits of a port or outside the UK - this in practice is taken to mean at all times either within a port or tidal water, which can extend into long inlets or lochs or up-river for a considerable distance, but which excludes inland waterways. - Note this section has a list of qualified claimants including claims for trials. |
| 3 | Reliefs | Note no relief for private pleasure craft although their trials would be covered |
Please note the difference between the ‘relief by repayment’ under Part III (allowed by Regulation 3(1)(a) or (b)) and ‘relief by remission of payment’ under Part IV of these Regulations which is only allowable for heavy oils (allowed under Regulation 3 (c)).
3(1)(b) covers “netting” i.e. supply of duty paid fuel at a duty exclusive price. The duty is netted off on the HO10 by approved deferment traders.