Mineral Oil Tax on heavy oil (diesel) used for private pleasure navigation

Overview

Since 1 November 2008 diesel used for private pleasure navigation is subject to Mineral Oil Tax (MOT) at the rate that applies to auto diesel rather than the reduced rate that applies to Marked Gas Oil (MGO).

This is relevant to all owners of diesel-propelled craft that are used for private pleasure navigation. This includes owners who hire out craft and people who hire them for that purpose.

Next: What is private pleasure navigation?