Relief from fuel duty for marine voyages (Notice 263)
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Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 14
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-16
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out how to reclaim Excise Duty on fuel used in making marine voyages if you're entitled to claim. Consult the original guidance for current legal and operational details.
Contents
- 1. Introduction
- 1.1 What this notice is about
- 1.2 Who should read this notice
- 1.3 The law covering this notice
- 2. General
- 2.1 What an 'eligible vessel' is
- 2.2 Oils you can claim relief on
- 2.3 Marine voyages
- 2.4 How a safety or rescue vessel may qualify for relief
- 2.5 Vessels hired out for pleasure purposes
- Leisure charter (private recreational use)
- Transport/service charter (commercial navigation)
- 2.6 How to get relief
- 2.7 Re-landing oil
- 3. Duty-free heavy oil or bioblend from a duty-suspended mineral oil installation
- 3.1 How duty-free heavy oil is shipped
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Relief from fuel duty for marine voyages (Notice 263)’ (updated 7 July 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.016/09/2026