Berthon Petrol & Diesel
The Lymington Marina Refueller is conveniently located close to the main Lymington River channel, on the end of C-Pier, opposite the Wightlink Ferry terminal. This allows easy access for boats of all sizes to come alongside with no tight manoeuvres required. (On the ebb tide it is essential to approach by heading up river to stem the current.)
The yacht refueller is open for service daily from 08:15. Closing time varies according to season. At busy times one of our attendants will be present. If not, they can be easily contacted at the Dockmasters office, either on VHF Ch80, or by using the phone on the refueller.
Please call 01590 647405 for the current marine diesel prices.
Marine Diesel, Petrol and Engine oils
The refueller provides marine diesel and E10 petrol. In addition, engine oils including 2-stroke oil, and diesel additives are available. Major credit cards are accepted, (excluding American Express and Diner’s Club.) Before refuelling with E10, 95 Octane Petrol, please consult the engine manufacturer to ensure suitability.
Red Diesel - Additional Duty
In addition to the pump price, additional HMRC duty will be applied. The full rate will be clearly indicated on the pumps. The amount of duty charged can be adjusted according to intended usage, provided that the skipper declares this BEFORE filling commences. This must be done on a declaration form (see the form download below).
Annual bertholders may make a single declaration provided they agree to inform us of any changes.
Fuel Duty FAQs
What is E5 and E10 fuel?
E10 is a biofuel used in transportation that contains 10 per cent renewable ethanol instead of the previous standard petrol grade – E5 or super grade petrol – which contains up to five per cent ethanol. Simply put, regular petrol containing 10 per cent of bioethanol is called E10 or ‘premium’ petrol. https://www.autotrader.co.uk/content/news/what-is-e10-petrol-fuel
Can I claim a higher % for ‘non-propulsion?
HMRC have indicated that a 60/40% split will apply to most private pleasure craft but if you wish to claim a different percentage (commercial, safety and residential boats can claim exemption) you may do so but we recommend that you maintain proper records of use.
My boat is coded for charter, can I claim all my diesel duty free?
If the vessel is used exclusively for charter or passenger carrying you can use fuel duty free, but any private use will attract the higher excise duty.
A properly completed ships log can be used to calculate the breakdown between ‘commercial’ and ‘private’ use and in conjunction with fuel receipts used to work out how much to declare.
Can I change my declared %?
Yes, each time you fill up you can declare the % used for propulsion, remember though you cannot change the declaration once made.
I am VAT registered and normally claim VAT paid on fuel as incoming VAT, is there any change?
No, you probably already have to calculate VAT reclaimable based on use e.g. private/charter. Red diesel has 5% VAT charged and if you pay the additional 43p/litre this also includes 5% VAT.
Is fuel used for sea trials and demonstration ‘exempt’?
Yes, however unless you operate a boat sales business this is likely to be a small amount and probably adequately covered by the 60/40 split.
The basic rule is tax is payable on fuel used for recreational uses. HMRC accept that most private craft use diesel for heating/generating etc and have suggested a 60/40 split will apply to most owners.
Whilst arguments about who should pay what will continue for a while this 60/40 split is quite generous and we expect most boat owners will accept this figure.
At Berthon we will offer advice where we can but the responsibility for a correct declaration is yours.
Why is additional duty added to the price shown on the pump?
The EU Energy Products Directive provides that from 1st November 2008:
The full rate of duty is to be applied to fuel used for ‘the purposes of navigation’ (which has been reflected in UK law as ‘fuel for propelling’ of private pleasure craft. Red diesel at the rebated rate of duty can be applied for domestic purposes aboard a boat such as heating, lighting, electricity generation, refrigeration, air conditioning or hot water. Customers purchasing fuel will be required to make a declaration about their fuel usage.
Accordingly, HMRC have indicated that a 60/40% split (propulsion / domestic use) will apply to most private pleasure craft. However, it is quite clear that some boats, such as a diesel powered RIB, could not opt for this split! Commercial, safety and residential boats can claim exemption, but be aware that most charter boats are used for leisure purposes and as such the duty is chargeable.
