All Gas Oil prices above are pence/litre and are subject to VAT at 5% for supplies of less than 2300 litres.  Quantities over 2300 litres are subject to 20% VAT. Commercial rate applies to supplies for commercial use and fuel used for heating on private pleasure craft.  Leisure rate applies to fuel used for propulsion on private pleasure craft.  60:40 rate is for private pleasure craft using 60% for propulsion and 40% for heating.  All customers will have to provide proof of ID and sign a declaration stating the intended use of fuel supplied.  Red Diesel is not to be used in road vehicles.
There are severe penalties for the misuse of Controlled Oils (Red Diesel)
Information on fuel for marine use can be found on the webiste of the RYA here: https://www.rya.org.uk/knowledge-advice/regulations/Pages/red-diesel.aspx#1