The Hydrocarbon Oil and Biofuels (Northern Ireland Private Pleasure Craft) Regulations 2021 No. 780

PART 3 RELIEF FOR NON-PROPULSION USE OF FUEL IN A PRIVATE PLEASURE CRAFT

Amount and form of relief

5.—(1) Calculate the amount of the relief in accordance with the following formula—

Where

• Q is the volume, expressed in litres, of qualifying fuel delivered;

• R is the amount of the relevant rebate per litre for the corresponding fuel type; and

• r is the amount of any duty already repaid per litre on Q, if Q was the subject of any other application or claim for repayment, remission or drawback.

(2) The relief is in the form of a repayment by the Commissioners to the qualified claimant and rounded up to the nearest penny.