Excise Notice 263: marine voyages - relief from fuel duty
- HM Revenue & Customs
- Part of:
- Import and export notices: alphabetical order, Excise notices: oils, Import and export notices: numerical order, Fuel Duty, and Import and export: customs declarations, duties and tariffs
- First published:
- 6 November 2014
- Last updated:
- 27 March 2017, see all updates
This notice is about the entitlement and procedures for reclaiming Excise Duty on fuel used in making marine voyages.
This notice cancels and replaces Notice 263 May 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice. This notice is not the law. It is our view of what the law says and nothing in this notice takes the place of the law.
Published: 6 November 2014
Updated: 27 March 2017
- Update to paragraph 2.1 on 'What is an ‘eligible vessel’?' with information for Isle of Man residents.
- This notice cancels and replaces Notice 263 July 2015. Details of changes can be found in paragraph 1.2.
- Correction of 2 slight errors in paragraph 5.2, and the title has changed, to reflect that it is about fuel generally, not just oil.
- First published.
- Changes to Notice 263 paragraph 5.2