HCOTEG35000 - Relevant Law: Hydrocarbon oil duties (marine voyages reliefs) Regulations 1996

Section Section title Summary and comments
2 Interpretation Part of which states that a marine voyage means a voyage in which a ship is at all times either within the limits of a port or outside the UK - this in practice is taken to mean at all times either within a port or tidal water, which can extend into long inlets or lochs or up-river for a considerable distance, but which excludes inland waterways. - Note this section has a list of qualified claimants including claims for trials.
3 Reliefs Note no relief for private pleasure craft although their trials would be covered

Please note the difference between the 鈥榬elief by repayment鈥� under Part III (allowed by Regulation 3(1)(a) or (b)) and 鈥榬elief by remission of payment鈥� under Part IV of these Regulations which is only allowable for heavy oils (allowed under Regulation 3 (c)).

3(1)(b) covers 鈥渘etting鈥� i.e. supply of duty paid fuel at a duty exclusive price. The duty is netted off on the HO10 by approved deferment traders.