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Finance Act 2012

Background Note

4.This section provides that a relevant declaration made by a person purchasing heavy oil or bioblend for use as fuel for propelling a private pleasure craft must include an acknowledgement that any restrictions and prohibitions under the national laws of another Member State on the use of such fuel outside UK waters are not affected by the UK provisions. The changes are being made following a challenge by the European Commission to the UK practice of allowing marked ‘red diesel’ with the full duty paid to be used in this way, maintaining that it was contrary to EU legislation on the marking of fuels.

5.The changes ensure that red diesel can continue to be used as fuel for propelling private pleasure craft in UK coastal waters and on the inland waterways in accordance with current procedures.

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