Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what consideration he has given to removing rebated fuel access under any scheme or use-case for private pleasure class boats.

Private pleasure craft (PPC) boats are charged the main rates of fuel duty, at a rate of 52.95 pence per litre for diesel used for propulsion, but are eligible for red diesel rates on fuel used for domestic purposes (heating and electricity generation) on board. As most vessels have a single tank for all uses, PPC users are allowed to buy red diesel, but must pay additional duty at the main rate on the proportion they will use for propulsion.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.