--- In [email protected], [EMAIL PROTECTED] wrote:
>
>  
> In a message dated 26/10/2008 18:40:55 GMT Standard Time, [EMAIL PROTECTED]  
> writes:
> 
> He was  saying that from discussions he had had with 
> HMRC, it would be up to the  boater to declare when filling up how many 
> litres were for propulsion and  how many for other purposes. 
> 
> 
> It's not really surprising the dealers haven't heard anything yet as
the  
> official guidance was only published last Thursday!
>  

The guidance notes published by HMRC on 6th October can be seen at
http://www.hmrc.gov.uk/briefs/excise-duty/brief4908.htm.

This gives full details of how RDCOs have to account for the
additiopnal duty, but it does not seem to have been widely circulated.
As a member of Lichfield Cruising Club, selling red diesel to our
members, we have not been officially notified, and only found this
document by searching the HMRC website. 

One point of interest which we had to clarify with the VAT inspector
was that as a non-VAT registered RDCO, we do not have to add VAT onto
the additional duty to be paid - a rare bit of good news!

Des Barnard

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