eBrief No. 096/20
Commercial Sea Navigation Relief Guide
A new Tax and Duty Manual – Commercial Sea Navigation Relief Guide – sets out details of the repayment schemes for mineral oil tax in respect of oil used for the purpose of commercial sea navigation, including sea-fishing, and VAT in respect of certain hydrocarbon oil used in the engine of registered sea-fishing vessels in the course of a sea-fishing business.
This information was previously available in Excise Public Notice No. 1884.