Shipping: Excise Duties

Treasury written question – answered on 31st October 2018.

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Photo of Peter Aldous Peter Aldous Conservative, Waveney

To ask the Chancellor of the Exchequer, what plans he has to replace shipwork end-use relief after it expires in April 2019.

Photo of Mel Stride Mel Stride Financial Secretary to the Treasury and Paymaster General

Government recognises the importance of the oil and gas industry to the UK’s economy. Her Majesty’s Revenue & Customs (HMRC) is responsible for the operation of customs processes and reliefs, including End Use relief. The introduction of the Union Customs Code legislation in 2016 made some changes to how End Use relief operates. HMRC has given affected traders a transitional period, until 1 May 2019, to adjust their business processes to reflect these changes. HMRC is continuing to engage with affected sectors to explore the issues further.

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