Relief from fuel duty for marine voyages (Notice 263)
Source: gov.uk (2025-11-18)

Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim.

This notice has been updated as a result of the UK leaving the EU. This notice is not the law. It is our view of what the law says and nothing in this notice takes the place of the law.

1. Introduction

1.1 What this notice is about

It is about the entitlement and procedures for reclaiming excise Duty on fuel used in vessels that make ‘marine voyages’ — read paragraph 2.3.

Excise Duty is the duty charged on both UK produced and imported mineral oil intended for use as fuel. It is charged at a specific rate on the quantity of the oil (that is x pence per litre). The rate charged depends upon the description of the oil and what it will be used for.

1.2 Who should read this notice

Oil suppliers, and the owners, charterers, hirers and masters (or their agents) of vessels engaged in ‘marine voyages’.

1.3 The law covering this notice
- the Hydrocarbon Oil Duties Act 1979
- the Hydrocarbon Oil (Payment of Rebates) Regulations 1996
- the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996
- the Hydrocarbon Oil Duties (Marine Voyages Reliefs) (Amendment) Regulations 2010
EU law (which applies only to Northern Ireland):
- Council Directive 2008/118 (which repealed Council Directive 92/12/EEC)
- Council Directive 2003/96/EC
2. General

You can buy ‘red diesel’ at quaysides, marinas and on inland waterways. ‘Red diesel’ is gas oil that has been chemically marked and dyed to show that it has been taxed at a rebated (reduced) rate of excise duty because it may only be used in excepted machines. ‘Excepted machines’ are described in Excise Notice 75 (https://www.gov.uk/guidance/using-rebated-fuels-in-vehicles-and-machines-excise-notice-75-from-1-april-2022).

Red diesel is much cheaper than full duty-paid diesel sold at garage forecourts, such as is used in non-excepted machines, so we do not expect you to buy forecourt diesel and then claim a refund of duty. If you do, we may delay repayment of duty while we verify that you used the oil in your vessel.

Where a delivery of marine fuel is made by a supplier who is approved to use the duty suspended process we expect the supplier to make sure the measuring equipment they use is properly calibrated and accurate. Further details on HMRC’s accuracy requirements can be found in paragraph 4.7 of Notice 179 (https://www.gov.uk/guidance/aviation-turbine-fuel-excise-notice-179a). Suppliers who deliver duty paid marine fuel should make sure deliveries are carried out from metered and calibrated tanks in line with requirements set by Trading Standards.

If you supply rebated marine fuels you must be registered under the Registered Dealers in Controlled Oil (RDCO) scheme. Check Registered dealers in controlled oil (Excise Notice 192) (https://www.gov.uk/guidance/registered-dealers-in-controlled-oil-excise-notice-192) for more information.

If you need to know the duty rates you should use to make your claim, contact HMRC (https://www.gov.uk/find-hmrc-contacts/mineral-oil-reliefs-enquiries).

2.1 What an ‘eligible vessel’ is

An ‘eligible vessel’ is any vessel that you use on a marine voyage for a commercial purpose.

You can claim relief if your vessel is used on a voyage at sea for commercial purposes and you comply with the other requirements of this notice. For example, you can claim relief on the fuel used if you operate one of the following types of vessel:
- foreign-going commercial vessels
- coastal vessels
- dive boats
- UK fishing boats
- foreign-owned fishing boats refuelling in the UK
- ferries, lighters, pilot boats, tugs, tenders and other similar vessels
- certain safety or rescue vessels — read paragraph 2.4
- vessels undergoing trials (but not basin or dock trials whilst stationary, that is, not ‘engaged on a voyage’)
- hovercraft
- passenger vessels used for pleasure trips — read paragraph 2.5
This is not a full list of examples. You will qualify for relief even if your vessel is not listed in the examples, if you:
- charge, or receive any type of payment or reward, for using the vessel to carry passengers, or goods, or supplying a service
- use the vessel for the purposes of a public authority
If you use your vessel for pleasure use, or you hire it out and the hirer uses it purely for pleasure, you cannot claim relief on the fuel used for the voyage.

Check Notice 554 for a definition of private pleasure craft (https://www.gov.uk/guidance/fuel-used-in-private-pleasure-craft-and-for-private-pleasure-flying-excise-notice-554#section11).

Isle of Man residents must claim relief through the Isle of Man Customs and Excise. Send your claims to:

Isle of Man Customs and ExcisePO Box 6Custom HouseNorth QuayDouglasIsle of ManIM99 1AG

2.2 Oils you can claim relief on

You can claim relief on:
- heavy oil (such as gas oil or fuel oil)
- light oil (such as petrol)
- biofuel
where you use this as fuel for the machinery of eligible vessels during a marine voyage.

Light oil is oil where no less than 90% of its volume distils at a temperature not over 210°C, or gives off a flammable vapour at a temperature of less than 23°C when tested in the manner prescribed by the legislation relating to petroleum.

Heavy oil is any hydrocarbon oil that is not a light oil because it does not meet these criteria. The full definitions are in Section 1 of the Hydrocarbon Oil Duties Act 1979.

For these purposes, biofuel is:
- biodiesel
- bioethanol
- bioblend
- bioethanol blend
In this notice, where the term ‘oil’ is used, this means any or a combination of these fuels.

There is no duty on either marked kerosene or lubricating oil so you will not need to submit any claims if you use these oils.

2.3 Marine voyages

A marine voyage is one in which you are, at all times, within the limits of a port or at sea.

You can claim relief for any eligible vessel making voyages:
- between a UK port and any foreign port
- between UK ports, including a return to the same port
- from place to place within a port
- between a UK port and a mooring at sea
- between moorings at sea
A mooring is a structure or apparatus set out in a permanent manner to which a vessel or floating object may be secured.

A marine voyage may include periods where your vessel is moored or at anchor, if these are only short and temporary interruptions to the voyage you are making.

You cannot claim relief for any voyage made on an inland waterway which is not within the limits of a port. For example, you cannot claim for fuel used on a:
- barge which you use on canals or inland waterways
- passenger vessel which takes passengers across an inland lake
2.4 How a safety or rescue vessel may qualify for relief

You can claim relief if you use the vessel solely as a safety or rescue vessel throughout the marine voyage, or if you combine the safety or rescue function with another, commercial, purpose. You may not be able to claim relief if you use the vessel for pleasure at the same time as you are carrying out the safety or rescue function.

For example, provided that you comply with the conditions set out in this notice, you can claim if you make a marine voyage:
- in a vessel which is acting as a ‘declared facility’ for public authorities, (for example, the coastguard)
- where your vessel is acting as a ‘safety vessel’ for a yacht club or sailing association race or regatta and you carry only an appropriate complement of safety-trained personnel, paying passengers or both
However, you would not be able to claim for a marine voyage where your vessel is acting as a ‘safety vessel’, but you are carrying non-paying spectators or passengers. On this occasion you are using the vessel for pleasure purposes and are therefore not eligible to claim the relief.

We may check your claim for relief on these voyages, and we have listed some of the evidence we may expect to find to confirm that your vessel was used as a safety or rescue vessel during the voyage.

We would expect:
- you to equip a safety or rescue vessel with appropriate supplies such as lifesaving equipment, and to carry personnel trained in marine safety and rescue techniques
- the voyage to coincide with events or training exercises which require a safety or rescue function, unless you are carrying out routine patrol or standby duties in a vessel such as a coastguard vessel or oil rig safety vessel
- to find a reference to your vessel’s safety or rescue function in the records of the organisation using it
- to find some evidence that you had used the vessel for a commercial function, if you make all or part of your claim on that basis
2.5 Vessels hired out for pleasure purposes

If you own or charter a private pleasure craft (a vessel used for private recreational purposes) you cannot claim relief. However, if you have a business which hires out vessels then you may be able to claim relief even where the vessel is used for pleasure purposes. For example, as long as you comply with the other requirements of this notice, you can claim relief on marine voyages of boats:
- used for pleasure trips carrying paying passengers
- hired out for diving, fishing, water skiing and so on carrying paying passengers and appropriate equipment and providing specialised services
Examples of hires and their eligibility for relief

You can claim relief on the fuel used if:
- you hire out a boat with a crew
- you (as the hirer or owner of a boat) take paying passengers on a diving or fishing trip and it is a marine voyage
You cannot claim relief on the fuel used if:
- you hire out a boat without a crew and the hirer uses the boat for pleasure purposes ― as this is a private charter
- you (as the hirer or owner of a boat) take non-paying passengers on a diving or fishing trip ― as the voyage is entirely for pleasure purposes
These examples are not an exhaustive list and if you have any difficulties in deciding whether a particular voyage qualifies for relief, you can contact the Mineral Oil Reliefs Centre at xxx@xxx.xx (mailto:xxx@xxx.xx).

2.6 How to get relief

You can get relief by using:
- duty-free heavy oil or bioblend delivered direct to the vessel from a duty-suspended mineral oil installation — see paragraph 3 of this notice
- duty-paid heavy oil, light oil or biofuel on which you claim repayment — read paragraph 4
- duty-paid heavy oil or bioblend supplied at a duty-exclusive price by an approved duty-deferment trader who is also approved for netting — read paragraph 5
2.7 Re-landing oil

You’ll need to apply to us for permission to re-land any oil that you’ve purchased free of duty or on which you’ve made a reclaim of duty as described in this notice. You’ll need to demonstrate why you need to re-land the oil. We will write to tell you if we will allow you to re-land the oil and, if so, explain how to repay the relieved duty.

You can write to:

HM Revenue and CustomsExcise Fuel Duty Policy4th Floor EastTrinity Bridge HouseDearmans PlaceSalfordM3 5BS

You can email: xxx@xxx.xx (mailto:xxx@xxx.xx).

3. Duty-free heavy oil or bioblend from a duty-suspended mineral oil installation

3.1 How duty-free heavy oil is shipped

If you wish to obtain duty-free heavy oil or bioblend, you should make a statement on one copy of the delivery note as follows:

‘I ………………………………………………………………………………….(name of signatory)

apply under the terms of Notice 263, on behalf of the owners of

this vessel …………………………………………………………………….(name of vessel)

lying at …………………………………………………………………………(place)

embarking to the destination ………..……………………………………………………….

(details of voyage)

for the delivery without payment of excise duty of the heavy oil or bioblend specified. The oil is to be delivered directly into the vessel, for use on board this vessel while engaged on a marine voyage. HMRC permission must be obtained before diversion to alternative use.

Date ……………. …………………………………………………………..’(master, mate, chief engineer or other authorised person)

The oil delivery note must be signed and show the duty status of the oil being delivered on board and contain the following wording:

‘This oil has not borne excise duty and must be used only on board vessels on marine voyages. HMRC permission must be obtained before diversion to alternative use’.

You should also read Appendix K of Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (https://www.gov.uk/government/publications/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat).

Warehousekeepers must receive a signed copy of the receipted delivery note to act as a receipt from the ship’s master or other authorised person. The quantity of oil shown on the receipted delivery note should, where practical, be the volume received on board the vessel in standard litres, that is the number of litres at 15°C, but if this is difficult to arrange, ask our officer about using bulk litres. We can make special arrangements for regular traffic. If you fall into this category, read paragraph 3.3.

3.2 Who can sign applications and receipts for duty-free oil

You can sign applications and receipts if you are the owner, commercial charterer or hirer, master or other authorised person of the ship concerned.

If you, as the owner cannot conveniently provide your signature we will also accept the signature of a shore superintendent or similar responsible person who acts for the owner, commercial charterer or hirer. This might happen with trawlers or other quick-turnaround vessels.

If you are the builder of a vessel which is undergoing trials, either yourself or another responsible person can sign applications and receipts.

3.3 Regular traffic and special arrangements

If your vessels regularly get fuel from the same duty-suspended oil installation then you may, by prior agreement with HMRC, make omnibus (multiple) applications to ship heavy oil duty-free instead of making a single application on each separate occasion that oil is required.

You will need to make an application, on which you should:
- provide a list, in duplicate, of all the vessels to which you would like the concession to apply, stating each vessel’s name, net tonnage and engine capacity
- state the precise location at which the bunkering of the listed vessels will take place
- give the name and location of the duty-suspended oil installation from which the heavy oil is to be delivered to the listed vessels (if more than one installation is involved, a separate application is required for each)
- provide the written consent of each warehouse keeper who is to supply the heavy oil to comply with the requirements of paragraph 3.4
- undertake to send a monthly list to the Mineral Oil Reliefs Centre (read paragraph 2.5 for contact details) for each of the installations from which heavy oil has been received
The monthly list should show the dates of the deliveries and the quantities and descriptions of heavy oil or bioblend delivered to each vessel. Each list must be supported by the following declaration by the owner, commercial charterer or hirer, master or other authorised person:

‘I/We* (on behalf of)……………………………………………………….. (owners/charterers/hirers)

of the above vessels declare that the heavy oil or bioblend specified hereon was received on board as stated and that oil has been or will be used on board those vessels while engaged on marine voyages. HMRC permission must be obtained before diversion to alternative use’.

Date …………………………

Signature ……………………………………………………………………….Owner/charterer/master/authorised person*

*Delete as appropriate

3.4 Official forms for warehousekeepers

For audit assurance purposes, warehousekeepers must keep records of all heavy oil shipped free of excise duty in a format agreed with us.

Warehousekeepers need to retain the application and receipt for all deliveries for production to us on request.

When a delivery of duty-suspended marine fuel is made by an intermediary supplied by the warehousekeeper, it is the responsibility of the warehousekeeper to get evidence of how much fuel has been delivered. We expect warehousekeepers and intermediaries to agree a means of providing HMRC with the necessary evidence of the amount of fuel delivered to a vessel.

A warehousekeeper who we supply directly with the duplicate copy of the list of vessels provided by the owner or charterer as at paragraph 3.3, may deliver heavy oil or bioblend free of excise duty to the vessels specified on the list, provided that:
- the vessels are entitled to receive heavy oil or bioblend duty-free
- the warehousekeeper issues a delivery note and gets a receipt on it signed by the master, mate, chief engineer or other authorised person for each delivery of heavy oil or bioblend (this delivery note being retained by the warehousekeeper for production to our officer on request)
- the warehousekeeper keeps records of all such shipments, in a format agreed with us
If the special arrangements for regular traffic outlined in paragraph 3.3, have been implemented there is no requirement, in the interests of avoiding unnecessary duplication, to supply individual receipt notes under this paragraph as well.

3.5 Restrictions that apply to heavy oil or bioblend shipped duty-free

You may only use heavy oil or bioblend which has been shipped duty-free as fuel for the machinery of the specified vessels while engaged on a marine voyage.

You must not re-land this oil in the UK unless we authorise you in advance to do so (see paragraph 2.7). If you misuse oil, or re-land it without our permission, you could face prosecution, liability to legal penalties and payment of the appropriate duty and VAT on the quantities involved.

You must not make any repayment claim for oil that has been shipped duty-free. Duty-free deliveries to marine vessels for bunkering may only be made if the vessel is supplied directly from the approved tax warehouse at its own wharf or by a marine bunkering vessel, which is approved as part of that warehouse. All other marine bunkering deliveries must be made duty paid either at the full rate for heavy oil, or, if marked, at the rebated rate for heavy oil.

Check Excise Duty hydrocarbon oils rates (https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-hydrocarbon-oils).

You can find more details on marking, see Section 8 of Excise Notice 179 (https://www.gov.uk/government/publications/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat).

4. Light oil, heavy oil or biofuel shipped duty paid

4.1 Who can claim repayment of excise duty

You can only claim repayment of excise duty which has:
- been paid
- in respect of which no other type of repayment claim has been or will be made
You can claim if you are:
- the owner, commercial charterer or hirer or the ship’s master
- a sole agent if authorised in accordance with this paragraph
- a supplier of the oil acting as sole agent
A sole agent is the agent authorised by the owner or charterer to make all claims in respect of the ship in relation to a particular port. The ship may have a different agent for each port it visits but may not have multiple agents for a single port.

If you are the ship’s master you may be authorised to claim and receive payment on behalf of an owner, commercial charterer or hirer who must give their written authority in the following manner:

To the Officer, Mineral Oil Reliefs Centre, HM Revenue and Customs.

‘I/We* ……………………………………………………………………………….(owner/charterer/hirer*) (full name in BLOCK LETTERS)

of ……………………………………………………………………………………..(name(s) of vessel(s))

hereby authorise the ship’s master to claim and receive repayment of the excise duty paid in respect of oil used as fuel for the machinery of the above vessel(s) in respect of which the claims are made under the terms of Notice 263, and I/we* hereby authorise the ship’s master to make such declarations as may be required for this purpose.

I/We* agree that all receipts given by the ship’s master shall be sufficient evidence for all such repayments referred to above.

Signed………………………………………………………………………………(Owner/Charterer/Hirer*)

Address …………………………………………………………………………….

………………………………………………………………………….

Date …………………………………………………………………………………

*Delete as appropriate

If you are an agent then you may be authorised to claim and receive payment on behalf of an owner or charterer. You must be the sole agent for the vessels in question and:
- make all claims for the vessels when taking on fuel at any port in the UK
- have a business connection with the vessels, (for example, a shipping agent or ships’ store supplier)
- be in a position to make the declaration on the claim form that the oil has actually been used as fuel for the machinery of the vessels
We will not accept any claim from an agent without these qualifications. Both agents and vessel owners have a responsibility to make sure that any changes in the circumstances concerning the use of agents are notified to HMRC promptly. The use of an agent for one-off transactions should be discouraged. Agents should only be appointed if the situation warrants it ― that is, there is a regular and continuing need at a particular port, rather than merely an occasional one.

The owner or charterer must give the following written authority in respect of each agent:

To the Officer, Mineral Oil Reliefs Centre, HM Revenue and Customs

‘I/We* ……………………………………………………………………………(owner/charterer/hirer*) (full name in BLOCK LETTERS)

of ………………………………………………………………………………….(name(s) of vessel(s))

hereby appoint ……………………………………………………………….(full name in BLOCK LETTERS)

of ………………………………………………………………………………….(address)

to be my/our* agent to claim and receive repayment of the excise duty paid in respect of oil used as fuel for the machinery of the above vessel(s) in respect of which the claims are made under the terms of Notice 263, and I/we* hereby authorise the above-named agent to make such declarations as may be required for this purpose.

I/We* agree that all receipts given by the above-named agent shall be sufficient evidence for all such repayments referred to above. I certify that the agent named above:
- is the sole agent for the vessel(s) in question, and
- is to make all claims for the vessel(s) when taking on fuel at any port in the UK, and
- has a business connection with the vessel(s) (for example, a shipping agent or ships’ store supplier), and
- is in a position to make the declaration on the claim form that the oil has actually been used as fuel for the machinery of the vessel(s)
Signed……………………………………………………………………………(Owner/Charterer/Hirer*)

Address………………………………………………………………………….

……………..…………………………………………………………..

Date ……………………………………………………………………………..

*Delete as appropriate

The master of a vessel can authorise an agent to apply for repayment on behalf of the owner or charterer provided that written authority has been given by the owner or charterer.

4.2 How to claim

You should claim on form HO50 — Reclaim excise duty on mineral oil used on commercial vessels (https://www.gov.uk/government/publications/fuel-duty-claim-for-repayment-of-excise-duty-on-mineral-oil-used-on-commercial-vessels-ho50).

4.3 How often you should claim

You may claim for oil used within the last 3 years. This period ends on the last day of the most recent marine voyage for which you are making the claim.

4.4 The minimum amount for claims

We will not normally accept any claim for less than £250 duty. If necessary, defer your claim for up to 3 years until it amounts to £250 or more. You must then send it in within 3 months after the end of the claim period it covers.

4.5 If your claim does not reach £250 after 3 years

Your claim may still be accepted and you should send it to the Mineral Oil Reliefs Centre (see paragraph 2.5 for contact details) in the usual way.

4.6 The rate of duty to show on your claim

You must show the rate of excise duty actually paid on the oil used. Where a Budget change in the duty rate occurs during the period of the claim, you should show separate details on the claim of the duty paid at pre- and post-Budget rates.

4.7 Records to keep to support your claim

You must sign a delivery receipt note provided by the supplier for all oil included in your claim, showing the:
- date or dates on which the oil was bought
- name and address of the seller
- name of the buyer
- date and place of shipment of the oil
- name of the vessel
- quantity and description of the oil received on board.
- details of marine voyages destination
- duty status of oil and price paid
Usually, bills or invoices should have the supplier’s receipt for payment. However, we’ll accept a separate form of receipt as long as it relates to a document giving all the details listed.

You do not need to send the receipted bills or invoices with your claim, but you must keep all such supporting documentation for 6 years, cross-referenced to the relevant claim, in accordance with the Revenue Traders (Accounts and Records) Regulations 1992.

We may ask you to produce your supporting documents to help us to check your claim, either at your premises or by sending them to our officer. We may refuse your claim if you do not produce your supporting documents when we ask you to.

4.8 Can a single claim cover more than one vessel

You can make grouped claims (that is, claims covering 2 or more vessels or journeys) for a:
- fleet under one ownership or chartering
- definite group of vessels (for example, participating in a co-operative or similar association)
- group of vessels in different ownership but having the same sole authorised agent
Such claims should be made by the owner, charterer, or sole authorised agent of all the vessels covered by the claim. We will not accept grouped claims from traders (for example, oil supply firms) whose interest in the vessels is limited to their business as suppliers.

4.9 How to make an omnibus claim

You must submit a single Form HO50 in respect of the total claim to the Mineral Oil Reliefs Centre.

You should supply the following details with each claim, either in the form of a schedule or other format by prior agreement with us:
- particulars of each vessel as required on form HO50 (name of vessel, net tonnage, engine description and capacity)
- the quantities and descriptions of oil supplied for each vessel
- the date of each supply
4.10 Records you should keep in support of omnibus claims

You must keep:
- all the records detailed in paragraph 4.7, cross-referenced to the relevant claim
- a copy of each accompanying schedule, cross-referenced to the relevant claim
- all such supporting documentation for 6 years, as detailed in paragraph 4.7
Where oil subject to a grouped claim is supplied from depots where a general stock is kept for the use of a fleet or group of vessels, and issues are made to individual vessels as required, records are to be kept (in a format agreed with our officer) showing in detail particulars of oil stocks received and of deliveries to each of the vessels.

4.11 The powers officers have

Our officers can request any information they feel is necessary to check a Marine Voyages claim, either from the claimant or from any other party.

4.12 Restrictions that apply to light or heavy oil shipped duty paid

You may only use light oil, heavy oil or biofuel shipped duty-paid as fuel for the machinery of the specified vessels while engaged on a marine voyage.

You must not re-land such oil in the UK unless authorised in advance by HMRC. If you misuse the oil, or re-land it without our permission, you could face prosecution, liability to legal penalties and payment of the appropriate duty and VAT on the quantities involved.

Repayment claims are limited to the quantity of oil delivered on board an eligible vessel, as shown on the signed delivery receipt.

5. Heavy oil or bioblend shipped duty-paid at a duty-exclusive price under the netting arrangements

5.1 Where to get oil at duty-exclusive prices

You will be able to buy oil at a duty-exclusive price when it is supplied under arrangements approved by HMRC and is delivered directly to an eligible vessel. An approved person is a person who is authorised to account for excise duty on a deferment basis. The approved person will have already paid the relevant excise duty but will reclaim it by setting off the relevant amount in their account — this is called ‘netting off’.

You can find more details on approved persons and ‘netting’ in Part 12 of Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (https://www.gov.uk/government/publications/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat).

5.2 Conditions that apply to oil delivered at a duty-exclusive price

The oil must be for use as fuel in a ship embarking on a marine voyage and must not be re-landed in the UK unless authorised in advance by HMRC. The ship’s owner, charterer, master or other authorised person must sign a copy of the delivery note and provide a copy to the supplier to retain.

The quantity of oil shown on the receipt should be the amount delivered on board in standard litres (15ºC); details of how this can be achieved can be found in Appendix H of Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (https://www.gov.uk/government/publications/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat). If such measurement creates a difficulty and one of our officers permits it, measurements may be taken in bulk litres.

The receipt must include a declaration in the following terms:

The quantity of oil specified hereon has been received on board the vessel

(name of vessel) ………………………………………………………………………….

IMO identification number ……………………………………………………………….

This quantity of oil has been delivered by

(supplier oil company name) …………………………………………………………….

directly to the vessel at a price which is reduced by a sum equal to the duty on that oil, for use as fuel for the machinery of the said vessel while engaged on a marine voyage. No claim will be made to HM Revenue & Customs in respect of this oil under the Hydrocarbon Oil (Marine Voyages Reliefs) Regulations 1996 by or on behalf of

(name in BLOCK LETTERS of owner, charterer or hirer of the vessel) ……………………………………………………………………………………………….. In the event that the oil is not used on the said vessel while engaged on a marine voyage, a sum equal to the amount of duty paid / set off on delivery of the oil will be paid to HM Revenue & Customs by or on behalf of the said owner, charterer or hirer.

Signed (owner, charterer, hirer, master or authorised person)

………………………………………………………………………………………………… Date …………………………………………………………………………………………..

When a delivery of marine fuel at a duty exclusive price is made by an intermediary supplied by a trader approved for netting, it is the responsibility of that approved trader to get evidence of how much fuel has been delivered on board the vessel before any set-off can take place. We expect approved traders and intermediaries to agree a means of providing HMRC with the necessary evidence of the amount of fuel delivered to a vessel to allow the set-off of duty on the deferment statement.

5.3 Regular supplies and special arrangements

You can apply for authority to supply a monthly scheduled receipt for deliveries made to vessels under the netting arrangements in a similar manner to that outlined in paragraph 3.3. The same requirements apply.

6. Penalties and Appeals

6.1 Penalties and how to avoid them

If you misuse or re-land oil which you have purchased free of duty under the arrangements described in this notice, or give inaccurate or incomplete information, you could face prosecution and financial penalties as well as having to repay the duty and VAT. You can avoid this by making sure you comply with all the relevant conditions and give full and accurate information in your claim.

If you think you’ve made a mistake in your claim you should tell us as soon as possible. It’s possible that we’ll consider issuing a reduced penalty or decide that no penalty at all is appropriate.

Find more information in:
- compliance checks: penalties for VAT and excise wrongdoing — CC/FS12 (https://www.gov.uk/government/publications/compliance-checks-penalties-for-vat-and-excise-wrongdoing-ccfs12)
- compliance checks factsheets: penalties (https://www.gov.uk/government/collections/hm-revenue-and-customs-leaflets-factsheets-and-booklets#compliance-checks-factsheets-penalties)
If you need general advice or more copies of HMRC notices, contact HMRC (https://www.gov.uk/find-hmrc-contacts/mineral-oil-reliefs-enquiries).

6.2 Reviews and appeals

6.2.1 If you disagree with the issue of a penalty

If you disagree with the decision to issue a penalty you have the right to ask for a review. You should first request a review within 30 days of the decision, setting out clearly why you disagree and:
- draw attention to any facts that you think may not have been fully considered
- provide any further information
6.2.2 What else you can do

You can appeal to an independent tribunal. You should do this within 30 days of the decision to issue a penalty or within 30 days of the outcome of any review you had requested.

Read more information about review and appeals in how to get a review of an HMRC decision (https://www.gov.uk/government/publications/hm-revenue-and-customs-decisions-what-to-do-if-you-disagree).

You can also find out more about tribunals (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about).

Your rights and obligations

Read the HMRC Charter (https://www.gov.uk/government/publications/hmrc-charter) to find out what you can expect from us and what we expect from you.

Help us improve this notice

If you have any feedback about this notice, write to:

HM Revenue and CustomsExcise Fuel Duty Policy4th Floor EastTrinity Bridge House2 Dearmans PlaceSalfordM3 5BS

Email: xxx@xxx.xx (mailto:xxx@xxx.xx).

This address is not for general enquiries.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT number.

If you need general help with this notice, or have another question, contact the HMRC excise helpline on xx-xxxx-xxxx or email the Mineral Oil Reliefs Centre at xxx@xxx.xx (mailto:xxx@xxx.xx).

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC (https://www.gov.uk/complain-about-hmrc).

How HMRC uses your information

Find out how HMRC uses the information we hold about you (https://www.gov.uk/government/organisations/hm-revenue-customs/about/personal-information-charter).