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  4. Do you know what documentation is required when refuelling in the United Kingdom?

Do you know what documentation is required when refuelling in the United Kingdom?

Release date:
November 2023

If you’re flying into the UK, please note it’s your responsibility to have the correct tax documents when refuelling. Here’s a reminder of what is required. 

 

Excise duty is not payable/chargeable on supplies of Jet that are being used by commercial airlines with a non-UK destination. However, this is only applicable with the correct completion of the delivery receipt note (DRN) which contains the private pleasure and VAT statements. Note that correct completion means that the DRN must be fully completed with the necessary information, such as internal/external flight, flight number, aircraft registration. It must also be signed in the boxes applicable to the relevant statements. 

 

Excise duty is payable/chargeable on:

  • AVGAS used for private pleasure flights.
  • AVTUR used for private pleasure flights.
  • AVTUR used for other purposes other than propelling an aircraft engine. 

 

Excise duty is not payable/chargeable on:

  • AVGAS used for flights to a non-UK destination.
  • AVTUR used for flights to a non-UK destination. 

 

No duties payable in Guernsey or Jersey (info only). 

 

VAT in the UK is applicable in the following situations:

  • If the aircraft is flying foreign, but is for private purposes (i.e. non-business).
  • If the aircraft is flying internally for business or for private purposes.
  • For Jet A1 only, the lower VAT rate, currently 5%, applies when the delivery is less than 2,300 litres (for UK domestic flights only). Deliveries of Jet A1, that exceed the de minimis threshold of 2,300 litres, are subject to VAT at the standard VAT rate, currently 20% (again for UK domestic flights only).
  • AVGAS is always charged at 20% VAT. 

 

If you are conducting commercial activity, please remember to provide a copy of your AOC to us, otherwise you may be charged VAT. 

 

Details of the fees that apply at different airports can be found by clicking the ‘fees and taxes’ link on the myinvoice homepage when you log-in to myinvoice. 

 

For more information on our locations in the UK, please click here.