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Current supply in inland waters is Red, ULSD, as a standard rule full road duty is paid on 60% of the value, heating duty on 40% of the value (if so declared by the user) and 5% VAT on the resulting sum. You seem to have misinterpreted that as a mixture of white and red diesel which is not the case, it's all about duty, in fact you could declare 90% heating and 10% propulsion if you could support it, i.e. a live aboard.

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do you declare this at the pump or with the TAX man ?

Filling up with Diesl at Wroxham in a Boat that sleeps 4 saying that you have been moored up on Wroxham broad for the past 4 weeks only using diesel for heating and just using 10% to chug to Wroxham to fill up, how would that work ?

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Unless you are paying 100percent duty then the invoice should show what the split of duty is. The onus is on the buyer to declare his usage ratio, however if HMRC tur up and you have propex heating, claiming 90% for heating may not be an appropriate claim

60/40 represents the average split between propulsion and ancillary use such as heating battery charging etc. If you want different and.request the seller shouldn't argue but is legally bound to show that in any sales invoice

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The 60/40 was suggested by HMRC as a reasonable declaration with the inference that if this was claimed nobody would be digging around to prove otherwise.

As already stated you can claim whatever you want but if you have claimed more than 40% for domestic use you will be asked to prove your figures.

Strangely once the red diesel derogation had gone fuel here was considerably more expensive than our European neighbours, once the 60/40 is applied we are around the same.

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