HM Revenue & Customs has published draft legislation limiting the use of red diesel for the propulsion of private pleasure craft to UK waters. An accompanying Explanatory Note and Tax Information and Impact Note have also been published.
Comments on the draft legislation should be sent no later than 11 March 2012, by email to envirotax.bst or by post:
Transport Taxes Team
HM Revenue & Customs
Room 1/37
100 Parliament Street
London
SW1A 2BQ
Consultation draft - Rebated fuel: private pleasure craft (PDF 128K)
Explanatory note - Use of red diesel in private pleasure craft (PDF 11K)
Use of red diesel in private pleasure craft - Tax Information and Impact Note (PDF 61K)
