In a message dated 09/11/2008 21:57:54 GMT Standard Time,  
[EMAIL PROTECTED] writes:

Uncle  Mort mainly uses diesel chugging around (even on the G&S) and not
very  much domestic activity on charging batteries (shore connection) or
heating  (squirrel).

Am I going to have to keep records so that I can justify  the amount of
extra tax I need to pay ?



According to the Business Brief, a boater doesn't have to keep *any*  records 
but if you do it may speed up any enquiries that may arise. It's a  valued 
judgement how often enquiries may actually occur, but there may be clues  in 
the 
lack of need for anybody in the supply and use of the fuel to do much at  all 
to police the ratio. 
 
The amount of revenue involved is so small compared with, say, DERV or  
petrol that there is likely to be no more than a token gesture. Don't forget  
that 
HMRC are expecting to find red diesel in a boat's tanks and the higher duty  
paid on it is a 'bonus' - this is different from road vehicles where there is a 
 potentially greater Revenue risk of a larger number of vehicles being driven 
on  Red without the duty having been paid.
 
DaveD

I raise money for charity just by searching the  web!

www.everyclick.com is an internet search engine with a big  difference - it 
donates half its revenues to charity, please support them  too!


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