-----Original Message----- From: Trevor <[email protected]> To: [email protected] Sent: Fri, 16 Oct 2009 2:52 Subject: Re: [canals-list] Red Diesel
> Also, when calculating the split, do folk here generally work it back to the beginning of the financial year and then calculate what the split for the present top-up ought to be? It all sounds quite complicated to me but, presumably, the annual split needs to be reasonably accurate if the 'Man From The Ministry' ever found it necessary to do a check on your records. Don't forget that as part of your record keeping that if you use engine-cooling to heat your hot water then a proportion of the fuel you use is 'non-propulsion' (even if the heat is produced while you are moving) and so liable to the lower rates of duty and VAT. This was one of the points that was put to HMRC as an element of the discussions and HMRC's suggestion/agreement that a 60/40 split was generally reasonable. The suppliers have been told not to query any other split or to ask for evidence to support it. And basically the proportion of fuel used for non-commercial boating is so small compared with the total amount of hydrocarbon fuels it's probably not worth HMRC making any effort to seriously police it, even if they had enough people with the necessary expertise to analyse each person's usage and come to a conclusion. DaveD [Non-text portions of this message have been removed]
