Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Export and Removal of Goods from the UK

From
HM Revenue & Customs
Updated
, see all updates

Stores for use in ships, aircraft or hovercraft: Marine fuel extra-statutory concession

The Marine Fuel ESC allows vessels engaged on commercial voyages within UK territorial waters (or within the limits of a port), to receive certain types of marine fuel VAT free. It is published in Notice 48 Extra-statutory concessions item number 9.2

Commercial vessels engaged on voyages within UK territorial waters (or within the limits of a port), may receive certain types of marine fuel VAT free providing the conditions set out in Notice 703 VAT: Exports and removals of goods from the United Kingdom are met.

This relief extends only to those supplies of fuel which were zero-rated prior to 1 July 1990 under VATA 1983 Schedule 5 Group 7 item 4. It does not apply to petrol, DERV or lubricating oil.

See Notice 703 Export of goods from the United Kingdom for the conditions that apply to zero- rating these marine fuels.