Notice

Excise Notice 263: marine voyages - relief from fuel duty

This notice is about the entitlement and procedures for reclaiming Excise Duty on fuel used in making marine voyages.

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Details

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
Last updated 27 March 2017 + show all updates
  1. Update to paragraph 2.1 on 'What is an ‘eligible vessel’?' with information for Isle of Man residents.
  2. This notice cancels and replaces Notice 263 July 2015. Details of changes can be found in paragraph 1.2.
  3. 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.
  4. First published.
  5. Changes to Notice 263 paragraph 5.2