Mobile cranes and diggerswhen in use or travelling to and from the place of use, providing they do not carry any unnecessary load. The main alterations to the legislation remove the previously held distinction between on- and off-road uses. the volume of red diesel used in a vehicle other than for propulsion, for example, to drive machinery or pumps, providing this equipment is not powered by the engine that propels the vehicle Some vintage tractors (in production before 1960) and cars (in production before 1956) need to run on a mixture of kerosene and petrol. Building or maintaining flood defences is not agriculture. Service providers — hire companies, dealers, servicing and repair garages, and hauliers

Both HMRC and the National Association of Agricultural Contractors (NAAC) are trying to clear up as many of the grey areas as possible so everyone can be confident they are operating within the law. Providing training or tuition in the safe and competent operation of a vehicle or machine that you use for agricultural, horticultural or forestry work is accepted as a purpose relating to agriculture, horticulture or forestry. This does not include where vehicles or machines are used only for training purposes, such as at tractor training centres or driving experience days. 14. Examples of activities that are not purposes relating to agriculture, horticulture or forestry Sports fields and recreational areas Right now, ordinary white diesel is taxed at the full rate of 57.95 pence per litre (ppl). By contrast, red diesel is entitled to a rebate of 46.81ppl meaning that it is effectively taxed at only 11.14ppl.But, if your involvement is limited only to transporting the crops, we consider the use of the vehicle to be for haulage, not for purposes relating to agriculture. The purpose of this Memorandum of Agreement is to provide guidance to those engaged in agriculture, horticulture or forestry, and to agencies enforcing compliance with the legislation. on a golf course (including a driving range) or on land maintained by a community amateur sports club (read paragraph 7.8), including when it’s going to and from one of these places where it is used

an area of land where trees have been planted (often in rows and columns) with the intention that they will be grown and harvested for timber, or other forestry products A machine or appliance should only contain rebated fuel if it’s being used, or was last used, for one of these purposes. A digging machine has no mileage restrictions on it and qualifies for red diesel use in its own right, though there are restrictions on what it may carry. Where a digging machine is reliant on another vehicle to transport it to and from the place where it is to be used the digging equipment may use red but the carrier or towing vehicle must be fuelled on white diesel. Any disputes will be considered on an individual basis, with regard to relevant legislation, and any definitive interpretation of the law will be given by the courts. Scope of agreementiv. enter and inspect any premises (except private dwelling houses) and inspect, test and sample any oil on the premises, whether in a vehicle or elsewhere. In entering the premises, an officer may bring with him any vehicle used for carrying out official duties; transport trailed or mounted forestry implements and machinery to and from the place they will be used for forestry A.No. This is classified as non-agricultural haulage, and the vehicle must comply with non-agricultural regulations. Half a star deducted because there were a few points I found myself thinking, "Hmm ... this is a woman being written by a man." In general, I was impressed by Finlay's nuanced and realistic characterization of the women in the book, but it did creep up a few times. Q: Can I run on red diesel when using a high-speed tractor (which is predominantly used as a conventional tractor) to haul my produce on a motorway?

Hedge cutting qualifies as horticultural activity and using your tractor for purposes relating to horticulture fuelled on red diesel is allowed. However, preparation and maintenance of recreational and sports facilities are not classed as horticulture and therefore red diesel is not allowed for these types of activities.Specific details on the acceptable uses of each type of vehicle are given in section 3. 2.3 Vessels After 1 April 2022 red diesel may not be put into vehicles or appliances which are no longer entitled to use it. Any fuel already in the tank can continue to be used up if it was legally put into the vehicle before 1 April 2022. Premises that are mainly used as someone’s home are not used for commercial purposes. This also applies where someone’s home is also where they work. Other examples Niki Holt is head of commercial at Certas Energy, partnering with the construction sector for all fuel and fuel-related business. She has over 30 years of experience delivering commercial performance improvement and growth, specialising in the energy sector.

You must tell us of any changes to the information in your application for the licence, including when the exceptional circumstance that required the licence no longer applies. Changes to this regime were announced by the UK government during Budget 2020 as part of the drive to achieve net-zero carbon emissions by 2050. As the owner or operator of a vehicle or machine, you must make your fuel available for testing if one of our officers asks you to. If you work somewhere that is not a garden, such as playing fields, a livery yard, stables, at the side of the road, on someone’s private land, then this is not horticulture and, the vehicle or machine you use is not an ‘excepted’ machine’. We may prosecute you if you obstruct, hinder or assault one of our officers. 9.2 Fuel tested in your absenceYou must not mix these fuels in any tank, or in the fuel system of any vessel or machine not allowed to use rebated fuel. We may seize the fuel and vehicle or machine if you do. 10.2 Vintage vehicles In our view, agriculture is the growing and harvesting of crops, for food, beverages, fodder, fuel, or industrial purposes, or the rearing of animals of any kind for producing food, wool, leather or other substances. Using a vehicle for ‘purposes relating to agriculture’ includes using it to: