Government payment of duty on their vehicle and heating fuel (FOI)

​Request

A

Do the States of Jersey pay duty on all fuel used in vehicles or heating buildings?

B

Do other States entities use the petrol and diesel pumps at Bellozanne Gate 3 and La Collette? On the 29 October 2020 at 15:40 the JEC Land Rover cherry picker was filling up with fuel. This is tax evasion.

Response

A

The Government of Jersey do pay road fuel duty but there is no duty on fuel used for heating buildings. Exceptions are listed under the Excise (Relief & Drawback) (Jersey) Order 2000:

• agricultural machinery

• construction & road maintenance plant

• aircraft re-fuelling vehicles

• lifting and handling vehicles

• propulsion of any marine craft

• propulsion of an aircraft

• furnace fuel 

B

All Government of Jersey departments operating vehicles fuel up from the computerised Infrastructure Housing and Environment (IHE formerly GHE) self-service pump facilities at La Collette Depot and Bellozanne Gate 3. All departments are re-charged for the fuel used by means of a ‘fob’ issued to every participating vehicle.

By means of a long-standing agreement, IHE also ‘bunker’ (store) fuel purchased by the JEC against their own contract with their fuel supplier at both sites. The integrated IHE fuel pumps and computerised fuel issue system automatically records the JEC fuel quantities drawn and the JEC are notified of the quantities needed to be replenished.

IHE do not order fuel for the JEC and are not party to their purchase contract or pricing. The cost of providing this bunkering and monitoring service is charged to the JEC by IHE on an estimated ‘cost recovery’ basis.