On 26 Oct 2008, at 18:40, Terry Streeter wrote: > I think that as long as a reasonable amount of duty seems to > be being paid by boaters generally then no one is going to worry too > much about whether everyone's figures are precise.
Too true - the numbers hardly register on the "worth getting out of bed in the morning for" scale... > It's only if after > the first year they find only a tiny percentage of duty has been paid > that they will look again at enforcement - which would probably mean > no > allowance for non-propulsion use for anyone. I don't think so - it's not a discretionary allowance. The law defines the duty to be paid for controlled oils used for particular purposes and HMRC wouldn't risk expensive legal challenges to the unreasonable application of the duty to heating oil. They've already conceded that separate tanks and separate facilities at boat-yards are impractical. Anyone with a diesel heating system or generator would by definition be in strong legal position. -- Andy Greener n.b. Whisper Pangbourne, UK http://www.nb-whisper.com "Just because you've always done it that way doesn't mean it's not incredibly stupid"
