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)