The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996.The Hydrocarbon Oil (Payment of Rebates) Regulations 1996.Oil suppliers, and the owners, charterers, hirers and masters (or their agents) of vessels engaged in ‘marine voyages’. The rate charged depends upon the description of the oil and what it will be used for. It is charged at a specific rate on the quantity of the oil (that is x pence per litre). It is about the entitlement and procedures for reclaiming excise duty on fuel used in vessels that make ‘marine voyages’ - see paragraph 2.3.Įxcise duty is the duty charged on both UK produced and imported mineral oil intended for use as fuel. 1. Introduction 1.1 What this notice is about It is our view of what the law says and nothing in this notice takes the place of the law. This notice has been updated as a result of the UK leaving the EU.
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