Just C/Peed this from the ABNB site, good site, interesting 'stuff'.....
The idea that a boater would be able to define his/her own propulsion/domestic useage when the time comes on 01/08/2008 has firmly been squashed. A meeting was held on 30th April between HM Revenue & Customs, IWA, British Marine Federation, Residential Boat Owners Association and a number of other user groups. HM Revenue & Customs is agreeable to red diesel being sold on the basis of a fixed percentage for propulsion (which would be taxed at the full rate), and a fixed percentage for domestic and heating use (which would be taxed at the present rate). This is supported by the trade and most user groups as it would make administration of the sale of red diesel simpler, and save each boat owner having to justify their individual usage. Although HMRC has suggested an 80% propulsion to 20% domestic use split, IWA has used data from the recent IWA membership survey to show that the likely average usage is nearer to 60% for propulsion and 40% for domestic use. IWA is further developing this into a written argument with statistical support for HM Revenue & Customs, which if accepted, could be used evidence to the European Union if the percentage split were to be challenged. A further dispensation might be possible for residential boaters, whose percentage use of fuel for propulsion is likely to be even lower, provided a satisfactory definition of ‘residential boater’ can be agreed.
HM Revenue & Customs has also suggested that purchasers of red diesel will be required to sign a receipt at the point of refueling, which would have specific wording to certify an element of use of the fuel for domestic purposes (at the agreed fixed rate). This could be made less onerous for regular customers of a fuel supplier, who might be able to declare just once a year. Only a signature will be required, with no requirement for boat details, etc.
..........maybe boaters will get a fairish deal afterall.