N.B: Customers Requiring AVTUR / Jet A1
As a Registered Dealer in Controlled Oil (460 766 18) we have an HM Revenue & Customs (HMRC) obligation to ensure that AVTUR is supplied to customers at the correct value added tax (VAT) rebate of 5% instead of the standard VAT of 20%. However, as per HMRC Excise Notice 554: fuel used in private pleasure craft and for private pleasure flying; flights of this nature are not eligible to such rebate and are liable to pay HMRC the full VAT of 20%. Ultimately, responsibility for paying the correct VAT remains with the operator. This includes, but is not limited to, flights conducted as part of or in accordance with any EASA Part NCC and/or Part NCO operation.
All flights suspected of being private category are required to sign our “Private Pleasure Flying Declaration” upon every visit. Furthermore, if our colleagues have any doubts about a particular flight then again, the pilot conducting the flight is invited to sign the declaration mentioned. Refusal to sign the declaration is also recorded for our own records; as I’m sure you can understand for the reasons mentioned above, as to why we ask for these declarations.
To speed things up, customers can download and print the attached pre-formatted declaration below "Private Pleasure Flying Declaration". Once printed, all details except for the fuel uplift can be signed for in advance and handed to the refueller upon arrival. The declaration is and has to be worded as follows:
“I declare that some or all of the kerosene purchased is to be used for private pleasure-flying. I am aware that, on the quantity of kerosene used for private pleasure-flying, I have a legal obligation to pay to HM Revenue & Customs an amount equal to the rebate allowable on a like quantity of kerosene at the time of this declaration.”
We thank you for your understanding, compliance and continued support in using Cardiff Heliport!