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A company has requested a ruling on whether diesel used in a generator to supply electricity to a vessel undergoing repairs in a shipyard can be tax-exempt. The DGT has determined that no exemption applies to either Hydrocarbon Tax or VAT.
This ruling clarifies that fuel used for auxiliary power generation in shipyards does not qualify for tax exemptions, impacting operational costs for maritime repair services.
The tax team reviews your specific situation.
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