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HM Revenue and Customs Brief 67/08

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Issued 31 December 2008

Energy Products Directive: Expiry of the derogations allowing reduced rate duty on fuel for private pleasure flying - duty payment procedure

Purpose of this brief

This brief supplements Revenue & Customs Brief 50/08 on the Energy Products Directive - Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure flying, and provides further information on the procedures for users. It provides information on how to pay the duty and what to do if you have flown abroad and would be entitled to claim aircraft stores relief. It also provides a reminder of duty changes which took effect at Pre-Budget Report (PBR) 2008.

Payment of duty

The new form, HO105 Payment of duty on Aviation turbine fuel (Avtur) used for private pleasure flying, is unfortunately still not available. If you have purchased Avtur for private pleasure flying during November, you are still required to pay the duty by 30 December. You should submit the required information, which is:

  • name and address
  • quantity of Avtur purchased
  • date of purchase
  • name and address of supplier
  • rate of rebate/duty and the total duty due
  • the statement ’I declare that the information provided is true and complete'
  • signed and dated

This should be sent, along with payment, to:

HM Revenue & Customs
Cumbernauld Accounting Team
Room ELG.03
Accounts Office
St Mungo’s Road
Cumbernauld
G67 1YZ

If you wish to make payment electronically by BACS or CHAPS you must phone HMRC on Tel 01236 785 226 in order to obtain a unique reference number and the bank account details into which payment is to be made. Note: this number is to be used only to obtain a unique reference number and the account details. All other enquiries are to be addressed to the National Advice Service (NAS) on Tel 0845 010 9000. You are still required to send the information to the above address even if you pay electronically.

Aircraft stores relief

You are entitled to claim drawback of excise duty on fuel used if you land abroad. As a simplification measure, you do not need to pay the duty which would normally be due on fuel purchased for private pleasure flying if you land abroad and you intend to reclaim the duty. You must still make the required declaration when you purchase the fuel. You must still submit form HO105, or the required information on plain paper, and declare the amount of duty due. You must at the same time also attach and submit a completed form HO60 or HO65A (aircraft stores relief claim form), these can be obtained from the NAS. The forms should be sent to:

HM Revenue & Customs
Cumbernauld Accounting Team
Room ELG.03
Accounts Office
St Mungo’s Road
Cumbernauld
G67 1YZ

If you are providing the information on plain paper you must also state that a HO60 or HO65A is attached and the net amount of the duty you are paying.

You must send both forms to HMRC even if all of the fuel purchased has been used for flying abroad and you would be entitled to reclaim all of the excise duty if it were paid.

If only some of the fuel purchased was used for flying abroad you must estimate the amount of fuel used for private pleasure flying within the UK and pay excise duty on that amount.

Rate of duty

The rate of duty on Avtur was increased to 52.35 pence per litre (ppl) on 1 December as announced in the Pre Budget Report. Fuel purchased before 1 December is liable to excise duty at the rate of 50.35 ppl.

Duty rate changes are usually announced as part of the Chancellor’s PBR and Budget. Details of duty rates can be found on our website or are available from the NAS on Tel 0845 010 9000.

Public notice update

The new public notice covering the use of Avtur for private pleasure flying and red diesel for pleasure boating should be available in the new year.

If you have any queries please contact the NAS.


About the Author

© Crown Copyright 2008.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.



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Article Published/Sorted/Amended on Scopulus 2009-01-02 23:03:18 in Tax Articles

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