Duty and vat paid on fuel

Original Request

A break down per year for each of the last five years of i) fuel duty paid when purchasing petrol or diesel for road vehicle use, and ii) hydrocarbon oil import VAT paid by importers. If the vat or duty was subsequently reclaimed or paid to the UK then this should be listed in addition to the above information The aim of this is to understand how much is being paid by drivers on the Isle of Man regardless of what the Isle of Man govt then do with it..

Data Tables (1)

Full Response Text

xx
Freedom of Information
Seyrsnys Fysseree

The Treasury Government Office,
Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 1697773 17 March 2021

Dear xx

I write further to your request which was received on 8 March 2021.

Thank you for the clarification you provided in respect of the information you are interested in. Taking that clarification into account, you asked as follows:-

1. A break down per year for each of the last five years, of i) fuel duty paid when purchasing petrol or diesel for road vehicle use, and ii) hydrocarbon oil import VAT paid by importers.
2. If the vat or duty was subsequently reclaimed or paid to the UK then this should be listed in addition to the above information

The aim of this is to understand how much is being paid by drivers on the Isle of Man regardless of what the Isle of Man govt then do with it.

Response to your request

In relation to the first part of your request, road fuel duty receipts and import VAT receipts collected by IOM Customs & Excise (‘IOMC&E’) for the financial years 16/17 to 20/21 are reported below:

Road Fuel Duty paid on the IOM HCO duty paid to UK Import VAT 2016/17 29,215,183.05
275,088.00
12,489,764.37 2017/18 29,334,521.23
84,645.00
13,430,650.33 2018/19 29,252,027.46
60,662.00
14,685,193.87 2019/20 29,325,086.38
48,295.00
14,259,322.29 2020/21 * 24,027,747.22
not available
8,768,910.55

• please note that the figures reported for 20/21 are only up to 28th Feb 2021 and not for the full 12-month period.

In relation to the second part of your request, under the terms of the 1979 Revenue Sharing Agreement that the Isle of Man has in place with the United Kingdom,

Hydrocarbon Oil Duty is shared on an actual consumption basis. This means that the IOM Treasury only benefits to the value of road fuel duty consumed on the Island and there is no further sharing or apportionment of road fuel duty between the two jurisdictions.

However an annual adjustment is made between the Isle of Man and the United Kingdom in respect of any HCO duties that are paid by other IOM users to the UK; these are specifically in relation to aviation fuel, fuel consumed by RNLI vessels and fishing vessels. This information is also reported in the table above but please note that it does not relate to road fuel duty.

The VAT element is treated in the same manner as all other VAT accounted for between the Isle of Man and the United Kingdom, but it is not possible to separate out/report on the apportionment of VAT suffered on road fuel because IOMC&E does not hold this information.

Please quote the reference number 1697773 in any future communications.

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I will now close your request as of this date.

Yours sincerely

xx