Originally Posted by gtflash
sorry jw! little lost! how much does it cost private?
OK, the rate of duty for leisure use is 52.25p/lt. The rate of duty for commercial use is 10.07p/lt. 5% vat is payable on the total in each case.
For an easy example let's take the diesel cost as 50p/lt.
for commercial use: 50 + 10.07 x 1.05 (5% vat) = 63.07p/lt
for leisure use: 50 + 52.25 x 1.05 = 107.36p/t
However, if you are buying at a marine pump the price quoted will normally contain the 10.07p/lt commercial duty so you only have to add on 42.28p duty to get the leisure rate. Then add the 5% vat, of course.
Apologies for the confusion.