From the 1st November 2008
used for propulsion the balance as a percentage for domestic use. HMRC
and the industry suggest a split of 60% for propulsion and 40% for
domestic use, but the apportionment split is purely down to the owners
intended usage and a level of honesty is required. After all HRMC may
review the situation if the system does not work.

The wording prescribed by HMR&C for this declaration is:-

“I declare that [ ] % of the fuel purchased will be used for
propelling a private pleasure craft? and then the owner will be asked
to pay the full rate of duty on the declared proportion of the fuel
purchased. The vendor may also have a form to complete. Once the
declaration is made there is nothing more to do.