Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment HMRC has made of the extent to which vessels used for private pleasure, including superyachts, have been supplied with rebated fuel since 2022.

Private pleasure craft may use rebated diesel available from Registered Dealers in Controlled Oil (RDCOs). Users must declare the proportion of fuel that will be used for propulsion and pay the difference between the rebated and full rates of duty on that amount. These declarations are retained by RDCOs. HMRC therefore does not hold the information needed to determine the volume of rebated diesel supplied to private pleasure craft since 2022.