VFR12020 - Appendices: appendix B - road fuel contract specimen letter


 Refund of duty on road fuel used by contractors for the conveyance of US forces personnel and school children

Part A

Dear Sirs

I refer to your letter dated ................................. about the repayment of duty paid on road fuel used in pursuance of your contract No ....................... with the United States visiting forces.

I am to inform you that the Commissioners will be prepared to consider claims in respect of admissible mileage performed on and after .................................................... subject to the receipt within the next thirty days of your written acceptance of the conditions detailed below.

1. Adequate records must be maintained for the purpose of satisfactory verification by an Officer of HM Revenue and Customs

2. Any repayment will be on the following basis:

admissible mileage
divided by miles per litre
multiplied by the duty paid per litre of road fuel

provided that no vehicle used in pursuance of this contract gave a better performance than ............. miles per litre.

Admissible mileage is that which is performed wholly and exclusively in pursuance of this contract

Any mileage performed in the joint carriage of United States visiting forces and non-United States visiting forces loads or by vehicles owned by sub-contractors are excluded for the purposes of duty repayment.

3. Each claim must include details of journeys undertaken and must be:

  • supported by your written declaration that the total mileage involved has been wholly and exclusively performed in pursuance of this United States visiting forces contract and
  • supported by your written undertaking that any repayment of duty made by this Department will be wholly passed on to the United States visiting forces if the tendered price was tax-inclusive.

4. Notification must be sent immediately to this Department, at the above address, in respect of:

  • new contracts or extensions to existing contracts with the United States forces
  • the use of any vehicle giving a better performance than miles per litre

Yours faithfully

Part B

(Company letter-headed stationery)

HM Revenue and Customs

United States Air Force contract no.

Herewith claim for refund of duty paid on road fuel which has been used in pursuance of the above-mentioned contract.

Period from ...................... to ................................

Number of journeys undertaken ...............................

Total mileage covered .......................................

We declare that the total mileage quoted has been wholly and exclusively performed in pursuance of this contract.

The attached schedules give a detailed statement of each journey undertaken in pursuance of this contract.

amount of duty claimed: ....................................................

Total mileage ………………… x ……………………… = ………………………….

Any repayment of duty made by HM Revenue and Customs will be wholly passed on to the United States Air Force if the tendered price was tax inclusive.

Signature of company representative