VFR11030 - Procedure tables: claims by UK traders for the repayment of duty on road fuel used in fulfilment of US government contracts other than for the carriage of personnel

VFR05100

Action by CITEX Visiting Officer

Action by Mineral Oils Relief Centre

{#VFR05100}VFR05100 (‘Refund of duty on road fuel used by traders in fulfilment of other US government contracts’) refers.

{#CITEX}Action by CITEX Visiting Officer

On receipt of the first application from the trader, arrange to visit the trader to record the system under system based control procedures to ensure that satisfactory records are kept for verification purposes.

Confirm details of the contract, in particular:

  • the date(s) covered by the contract;
  • what the contractor has to do as far as road fuel usage is concerned;
  • the vehicle(s) to be used and the tonnage;
  • the miles per litre factor for each vehicle used for the contract;
  • that satisfactory records are kept verifying that the mileage claimed is performed wholly and exclusively in pursuance of the contract and that there is a written declaration to this effect;
  • the locations for loading and unloading;
  • the expected total mileage for one month or a quarter;
  • that road fuel used is duty paid;
  • that the contractor is prepared to obtain US forces certification for any claim to refund; and
  • that there is a written undertaking to refund to the US forces duty paid by them in respect of the contract.

If satisfactory, issue a letter as set out in VFR12020 to the business. Advise MORC in writing that the trader has been approved to the following address:

Mineral Oils Relief Centre,BP4002, Benton Park View, Newcastle Upon Tyne, NE98 1ZZThe trader should submit claims to MORC on a quarterly basis and should follow the guidance in para 3.7 Public Notice 431.

https://www.gov.uk/government/publications/notice-431-visiting-forces/notice-431-visiting-forces

{#MORC}Action by Mineral Oils Relief Centre

Verify claims ensuring all claims are submitted quarterly and:

    • are on company headed paper
    • state the contract number/s
    • show full calculations for refund
    • be signed by a company representative
    • include worksheets/schedules

Claims are to be calculated using the following miles per litre factors:

  • 5 to 8 ton vehicles - 4.1 miles per litre
  • 9 to 13 ton vehicles - 3.1 miles per litre
  • 14 to 18 ton vehicles - 2.75 miles per litre
  • 19 to 24 ton vehicles - 2.5 miles per litre
  • over 24 ton vehicles - 2 miles per litre.

If vehicles from more than one group are used an average of the miles per litre factors should be used. If the tonnage scale does not apply, the most economical vehicle is to be used for deciding on the miles per litre factor applicable.

If satisfactory, the claim is passed to the National Payment Centre in Cumbernauld for payment.