David is sounding a very important warning here. If you fall foul of Customs & Excise the consequencies can be dire. Criminal proceedings coupled with heavy fines and draconian interest on their estimate of what you owe them.
These people have almost unlimitted powers which is why the police and IR often use them when their powers don't stretch that far.
Only a fool or a mashochist attempst to work the odds with these people. You better be sure you have cleared it with them before you claim.
Mike Rowley
:=Hi All,
:=Just read this reference on forum and wanted to know if anyone has any further information ?? it could be a big monet saver to many clubs possibly ??
Not a chance!
HO50 duty relief is not available to non commercial operations.
Some clubs are claiming by saying the boat is a safety boat but if you read the guidence notes or talk to customs and excise, Safety boat or not you should still be commercial. As I said - some clubs are claiming - but IMO its only a matter of time before someone cathes up with them especially if there is a massive influx of new applications from clubs...... might set the alarm bells ringing!
The title of the claim form is a good indicator
CLAIM FOR REPAYMENT OF EXCISE DUTY ON MINERAL (HYDROCARBON) OIL OSED ON BOARD A VESEL OR HOVERCRAFT (OTHER THAN A PRIVATE PLEASURE CRAFT) ON A MARINE VOYAGE.
With "other than a private pleasure craft" being the operative phrase - If your club wants to claim this then you might run into a problem ........ if your not a private pleasure craft you might like to cosider getting the boat commercially coded and having a commercial skipper at all times
here is a link to the full guifence documents <a href="http://www.hmce.gov.uk/forms/graphics/263.pdf" >http://www.hmce.gov.uk/forms/graphics/263.pdf</a>
And here are some extracts.....
1.2
What is an ?eligible vessel??
An ?eligible vessel? is any vessel which you use on a marine voyage,including hovercraft, but not private pleasure craft. EC legilation (Article 8(1) of Directive 92/81 EEC) defines ?private pleasure craft? as:?...any craft used by its owner or the natural or legal person who enjoys its use, either through hire or through any other means, for other than
commercial purposes. In particular, other than for the carriage of passengers or goods or for the supply of services for a consideration or for the purposes of public authorities?.
So, if you use your vessel for pleasure use, or you hire it out and the hirer uses it purely for pleasure, you cannot claim relief on the fuel used for the voyage. However, you can claim relief for fuel used in pleasure craft in some circumstances and we explain this in more detail at paragraph 1.5 below.
If your vessel is a commercial vessel and you use it on a marine voyage then it is an ?eligible vessel? and you can claim relief. For example, if you operate one of the following types of vessel you would be eligible to claim relief on the fuel used, as long as you comply with the other requirements
of this notice:
? foreign-going commercial vessels;
? coasting vessels;
? UK fishing boats;
? foreign-owned fishing boats refuelling in the UK;
? ferries, lighters, pilot boats, tugs, tenders and other similar vessels;
? certain safety/rescue vessels (see paragraph 1.4);
? vessels undergoing trials (but not basin or dock trials whilst stationary ie not ?engaged on a voyage?);
? hovercraft; and
? passenger vessels used for pleasure trips.
This list is not exhaustive and you may qualify for relief even if your vessel is not listed above. If you are in any doubt, please contact the Mineral Oils Reliefs Centre whose address and telephone number are on the inside cover of this notice.
1.4
How may a safety/rescue vessel qualify for relief?
You can claim relief if you use the vessel solely as a safety or rescue vessel throughout the marine voyage, or if you combine the safety/rescue function with another, commercial, purpose. You may not be able to claim relief if you use the vessel for pleasure use at the same time as you are carrying out the safety/rescue function.
For example, provided that you comply with the conditions set out in this notice, you can claim if you make a marine voyage:
? in a vessel which is acting as a ?declared facility? for public authorities (eg the coastguard);
? where your vessel is acting as a ?safety vessel? for a yacht club or sailing association race or regatta and you carry only an appropriate complement of safety-trained personnel and no other passengers; or
? where your vessel is acting as a ?safety vessel?, as above, and you also carry paying passengers for the trip.
However, you would not be able to claim for a marine voyage where your vessel is acting as a ?safety vessel?, but where you are also carrying nonpaying spectators or passengers. On this occasion you are using the vessel for pleasure purposes and are therefore not eligible to claim the relief.
We may check your claim for relief on these voyages, and below we have listed some of the evidence we may expect to find to confirm that your vessel was used as a safety or rescue vessel during the voyage.
We would expect:
? you to equip a safety or rescue vessel with appropriate supplies such as
lifesaving equipment, and to carry personnel trained in marine safety and rescue techniques;
? the voyage to coincide with events or training exercises which require a safety or rescue function, unless you are carrying out routine patrol or standby duties in a vessel such as a coastguard vessel or oil rig safety vessel;
? to find a reference to your vessel?s safety or rescue function in the records of the organisation using it; and
? to find some evidence that you had used the vessel for a commercial function, if you make all or part of your claim on that basis.
1.5
Is any relief allowed for vessels hired out for pleasure purposes?
If you own or charter a private pleasure craft you cannot claim relief. However, if you have a business which hires out vessels then you may be able to claim relief even where the vessel is used for pleasure purposes. For example, as long as you comply with the other requirements of this notice, you can claim relief on:
? marine voyages of boats used for pleasure trips carrying paying passengers; and
? marine voyages of boats hired out for diving, fishing, water skiing etc carrying paying passengers and/or appropriate equipment and/or providing specialised services.
Below are some examples of hires and their eligibility for relief:
? If you hire out a boat, with a crew, you can claim relief on the fuel used.
? If you hire out a boat, without a crew, and the hirer uses the boat for pleasure purposes, you cannot claim relief on the fuel used as this is a private charter.
? If you, as the hirer or owner of a boat, take paying passengers on a diving/fishing trip, you can claim relief on the fuel used if this is a marine voyage.
If you, as the hirer or owner of a boat, take non-paying passengers on a diving/fishing trip, you cannot claim relief on the fuel used as the voyage is entirely for pleasure purposes.