HMRC Notice 263 sets out the process for operators to reclaim excise duty paid on fuel used during qualifying marine voyages. The relief applies to fuel consumed during eligible sea journeys, allowing operators to recover the duty component of their fuel costs. Businesses operating marine vessels should refer to this notice to understand eligibility criteria and the application procedures for claiming back the excise duty they have paid.
Source: HMRC (GOV.UK) – Read the original