The UK’s tax authority has issued updated guidance confirming that virtually all superyachts operating in UK waters will be classified as private pleasure craft (PPC) for fuel duty purposes, ending longstanding uncertainty around the treatment of commercially owned and chartered yachts.
Published by HM Revenue & Customs (HMRC) in June 2026, the guidance provides Registered Dealers in Controlled Oil (RDCOs) with clearer instructions on the supply of rebated red diesel to marine vessels and explicitly addresses the status of superyachts and their support craft.
HMRC confirms all superyachts subject to UK private pleasure craft fuel duty rules