To ask the Chancellor of the Exchequer, whether financial assistance will be provided to marinas in Northern Ireland to adapt their fuel sale facilities, in the context of HMRC imposing a ban on red diesel for propulsion of leisure craft from 1 October 2021 as a result of the Northern Ireland Protocol.
Budget 2021 announced that private pleasure craft users in Northern Ireland will no longer be allowed to use red diesel to propel their craft and that the Government will introduce a new relief scheme on non-propulsion fuel in Northern Ireland. These changes will take effect from 1 October 2021. The average private pleasure craft user in Northern Ireland will pay the same rate of duty on their diesel use as they do now.
More information on these changes, including on the expected impacts, is set out in the tax information and impact note published on 1 July 2021, which can be found here: