This is the way Green diesel for boats has gone in the ROI....surely the UK will follow. I have already looked into the implications...it looks like the best place to boat diesel wise is on the ROI / NI borders ;-)
************************************************************ In the Finance Bill 2008 published today the Minister has unveiled the new rules that will apply to the use of "Green" diesel for private pleasure navigation in RoI. The Press release is at http://www.finance.gov.ie/viewdoc.asp?DocID=5162 and there are links to the bill and the explanatory memorandum at the bottom of the page. >From 1 Novemeber the rate of duty will be 368.05 Euro per 1000 litres - the same as road diesel. Thats in Section 65 on page 91. Section 66 on then goes on to explain how the tax-man will collect the extra revenue: ===================begins============== Subsection (a) iii defines "private pleasure craft" as follows: '''private pleasure navigation' means navigation in any craft, 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, and in particular other than for the carriage of passengers or goods, the supply of services for consideration or for the purposes of public authorities;'', Subsection (c) then says: (c) by inserting the following after section 97- 97A.-(1) Subject to subsections (2) and (3), heavy oil which has been taxed at the rate specified in Schedule 30 2 for other heavy oil (referred to in this section as ''marked gas oil'') may be used for private pleasure navigation. (2) Where subsection (1) applies, the owner of the craft used for private pleasure navigation shall, not later than the first day of March following the calendar year in which the marked gas oil was purchased for such use, deliver to an officer- (a) a return, in such form as the Commissioners may require, of the quantity in litres of marked gas oil purchased in that calendar year, and (b) payment of an amount of mineral oil tax calculated at the rate of 32.069 cent per litre (which is the difference between the mineral oil tax rate for marked gas oil and the rate for heavy oil used for private pleasure navigation) on such quantity (3) The owner referred to in subsection (2) shall, together with vouched receipts for all purchases of the marked gas oil concerned, maintain a record of such purchases, in such form as the Commissioners may require. ==========ends================ The somewhat confusing wording arises because what the 2008 Bill does is amend an earlier Act. My reading (and I'm only a simple engineer, not a parliamentary draughtsman or a lawyer) is that from 1 November of this year we will be required to keep a record of any "Green" diesel we buy for our boats along with the receipts and then between 1-January and 31-March each year make a return to the revenue saying how much we bought and enclosing a cheque for the extra duty payable. Two things aren't clear to me: 1) What happens if I buy "Red" diesel in Northern Ireland and 2) How hirers of hire-boats will cope (because my reading is that the hirers will be liable for the extra duty.) These are questions that we will pose to the Powers That Be in the Dept. of Finance. Colin Becker Project/Development Officer, IWAI "IWAI - The Voice of the Waterways" **************************************************** -- Neil Arlidge - NB Earnest - Shannon Reg 7410 Read about the TNC Irish travels at: http://www.tuesdaynightclub.co.uk/Tour_07/index.html Defend The Waterways: http://www.saveourwaterways.org.uk/
