2009/10/15 <[email protected]>: > > Having read a couple of case histories of a Road Fuel Testing Unit finding > red diesel in the tank, the first question that seems to be asked is 'have > you paid duty on this?'. In theory, provided you can provide evidence (eg > recent receipts) that you did pay at the 100% propulsion rate then you should > be alright. >
I don't think that you would be ok in this case. Although the duty charged is at the same rate as road fuel, the VAT rate on propulsion diesel is set at 5% rather than the 15% that road fuel attracts. The HMRC brief (49/08) that showed this seems to have disappeared off the HMRC site. Cheers Andy
