When you fly abroad (incl Channel Islands and Isle of Man) you export all the fuel in your tanks and are entitled to claim from HM Customs drawback of UK excise duty of 28P per litre on all that fuel (even if you bring a lot of it back again as you might on a day trip to Le Touquet for example!) – provided it has been uplifted in the UK since the aircraft was last abroad; i.e. that the same fuel is not being exported for the second time! A flight outside UK airspace without landing would not count.
Look back through the a/c booking sheets and note when a/c arrived back from its last trip abroad DATE and at what UK destination PLACE; or establish that it hasn’t been abroad in the last X days.
Get your refueller to go back thru the fuel uplift log from your flight-out date back towards the date the aircraft last arrived back from abroad and give you a receipt for the qantity and date of fuel uplifts amounting to a bit more than your departure fuel state; they will mark the fuel record to show that uplift has been declared on those quantities for fuel duty drawback.
You are now in possession of the information you need to reclaim the fuel duty on Customs & Excise Fuel Duty Drawback Claim Form HO 60, which is presently worth £0.281 per litre.
Filling in HM Customs form HO 60 – you have 2 years in which to file this claim, but best do it right away!
Name and address: Yours
Airport of departure: EG_ _ Airport of destination …….. Date of clearance: (flight date)
Place and date of landing in the UK from last foreign flight – from the a/c flight records
A/c type: …… Registration letters: G-……. Capacity of tanks: ….. litres Consumption: ….lt/hr
Category of fuel: Avgas Mogas Other
Total fuel loaded before departure: (all fuel loaded since last trip abroad up to or just over max capacity):
Place: Airfield Date loaded: Quantities and Dates from refuelling record receipt
Invoice No.: N/A Litres: total litres uplift noted from fuelling record
Details of UK inland flights before outward clearance: Usually NONE
Note: if you land in the UK before going abroad and don’t take on more fuel you must calculate and deduct the fuel used on that internal flight to established the fuel load on departure from the last UK airport. If you top up the fuel at that time, get a receipt for that Qty from the supplier and include that in your claimed drawback amount.
The sums for the form HO60 then are:
Total fuel loaded: actual fuel uplift in Litres since last arrival from abroad
Fuel used: on internal flight if you landed again in the UK before leaving
Fuel lost/disposed of: not understood!
Fuel in tank before departure: actual fuel state at last point of departure from UK [1 - 2&3]
Qty on which drawback claimed: fuel load on departure or refuelling total (1 above) since last arrival from overseas if less than departure fuel load
Rate of duty on drawback: £0.281 per litre or latest info
Amount of drawback: No. of litres x duty = £
POST FORM H60 TO: HM Customs & Excise, Mineral Oils Relief Centre, Dobson House, Regent Centre, NEWCASTLE NE3 3PF [Tel: 0191 2011 731]. Payments are made about a month to 6 weeks later from The National Payment Centre, Alexander House, Southend.
NB claim form refers to fuel tank capacity and fuel in tanks, not to useable fuel load so you can include unuseable fuel in your claim!
Examples:
PA28 max fuel capacity (50 US gal) 190lit x £0.281 = £53.35
C 182 max fuel capacity (80 US gal) 303lit x £0.281 = £85.14
Note: If you take an aircraft which has recently been abroad, the UK uplift since its last return to the UK may not equal your departure fuel load – tough! If you have a choice, why not take one that hasn’t been abroad recently.
SUPPLIESOF FORM HO 60: can be ordered by telephone from C&E National Advice Centre Tel: 0845 0109000 Option 3. This form cannot be downloaded for printing from C&E website www.hmce.gov.uk but they say they’re ‘working on it. In the meantime, contact the editor of this site using the ‘Contact Us’ button and we’ll send youa copy.
PURTAM 022 ENDS
Disclaimer: The author of these missives makes no guarantee of the accuracy of these notices, and advises all readers to check the facts for themselves using the information provided
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