BSAC clubs can reclaim excise duty on fuel for their boats if they are being used as the safety boat, but not when used in conjunction with diving activities.
This applies whether a club makes a charge for using the boat or not. HM Revenue & Customs have provided a clarification on the when a dive club safety/rescue vessel will qualify for duty relief.
Visit the HMRC website for full terms and conditions as well as how to make an application.
