Fuel duty drawback (reclaim)

The UK Government website lists fuel duty on this page

Currently:
57.95p Petrol, Diesel, Biodiesel, Bioethanol
37.7p AVGAS
11.14p Kerosene

VAT is also applied at 20%

I thought Jet-A was Kerosene but may be mistaken.

arj1 wrote:

Jet A1 £0.80 + VAT (£0.84 inc per litre)
I think the prices are wrong.

VAT is at 5% on Avtur

As a comparison Lee on Solent …Jet A1 …. £0.61 litre +VAT

As Ibra said … ‘HRMC did chase once or twice few group pilots following some techlog audit’ … I can confirm that HMRC do follow up that AVTUR duty is paid and will go back several years

DavidC wrote:

I thought Jet-A was Kerosene but may be mistaken.

Looks you are right on that one ! (now time for me to get back about 80£ )

Ibra wrote:

I pay 0.5795£/L duty for UK private flight

You are right, that is the correct duty for Avtur

Does this VAT refund only work with the UK? I flew in from Iceland and fueled in Wick and received a Ck from the UK Govt for the VAT paid out. They sent it to me in the states. But I have never gotten anything from Hungary or Germany when leaving the EU.

This is not a VAT refund. This is a fuel duty refund (reclaim).

You can claim back VAT in all of VAT-land (all of the EU, plus a bit I think), if you are VAT registered (other requirements usually apply e.g. a real commercial operation). Multiple threads on aircraft VAT etc.

Claiming back fuel duty is a rare thing – see here.

I recently sent HMRC via the online HO60 form my 2 years’ worth of claims for duty drawback, for avgas that I bought in the UK and exported in my tanks. But I did not include those purchases where I did not pay UK VAT, a number of UK airports (seemingly an increasing number) are selling avgas without VAT if your next flight is to a destination out of the UK.

Now I am wondering whether I should have included all my UK avgas purchases, whether or not UK VAT was paid. The 37.7 pence duty refund is a different tax, the duty drawback does not seem conditional on the VAT treatment.

Opinions?

The duty drawback is nothing to do with whether you paid VAT or not.

Bluebeard wrote:

Maybe my company could supply me with avgas as part of its business, with a small markup.

Trust me, you don’t want to go through the hassle of getting allowed to sell fuel; the aeroclubs in Poland were historically exempt from a requirement for a license to sell fuel if the turnover was under some amount, fairly reasonable; a few years ago it all changed, and everyone selling any kind of fuel had to become licensed; this caused a freeze on selling avgas by the clubs for more than 6 months, because no one knew what paperwork was required or how to fill it out. We outsourced the process of getting the license, at a nontrivial expense, and my hand is still sore from initialing the 600 pages of paperwork we had to file; we also have to keep a nontrivial amount of money “in deposit” with the tax authorities, to cover any tax related issues that might arise.

It would probably be more transparent and efficient for you to get an AOC or some such and write the duty and taxes (excise, vat, etc) that way.

Maybe my company could supply me with avgas as part of its business, with a small markup. This is very murky. Brexit may throw up other issues.