Report Diesel in New to Boating? Posted February 21 18 hours ago, Lady M said: I think the government still need to sort out the HMRC rules/guidance on this. It appears to be more complex than simply saying we can declare our propulsion percentage and pay 5% VAT on domestic use because HVO is already subject to special duty arrangements. I heard whispers that it had been sorted out which is why I asked the question. From the lack of confirmation on here I guess not.