For many years our diving club claimed the duty back on fuel used in the club's boats as they were classed as safety support vessels and an extra fee over and above membership fees was paid each time the boats were used.
'Unfortunately' the practice was then highly advertised within the amateur club arena with a bit of a "Fill your boots" presentation. (imo:
This, coupled with some strong representations from some commercial operators, highlighted the whole practice and HMRC reviewed it all.
The result of this review was that 'member clubs' could no longer reclaim the fuel duty.
This meant that our club lost an annual cash injection windfall of some £1300, which is obviously a big hit in a club environment.
This document highlights the clarification of notice "HMRC Reference:Notice 263 (May 2004)" linked to by Polwart above, kicking out any chance of dive clubs benefitting: