HMRC applies the following definitions of agriculture, horticulture, aquatic farming, and forestry: Building or maintaining flood defences is not agriculture. Service providers — hire companies, dealers, servicing and repair garages, and hauliers The definitions of vehicles and machines covered by this agreement for hydrocarbon oils duty purposes can be found in Schedule 1A to the Hydrocarbon Oil Duties Act 1979 ( HODA), as amended.

HMRC will take action against those responsible for the presence of marked oils containing any UK or EU chemical marker. These include: 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. But, if they are gritting private areas as well as gritting the roads adjacent to them, the use of red diesel is permitted, including the journey to and from.require vehicle or machine owners, or anyone in charge of a vehicle or machine, to open or cause to be opened the fuel tank or other source of the fuel supply so that the fuel can be located and inspected, tested or sampled — if there is anything in the supply which might hinder this, it must be removed

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. Red diesel which remains in storage tanks after 1 April 2022 must be disposed of or transferred to someone who is still allowed to use it. However, tanks do not need to be flushed out. Clearing felled timber is part of forestry harvesting. This must be in a forest, or a commercial forestry enterprise. Cutting down trees anywhere else is not forestry work, even if you sell the timber. There are circumstances where a particular vehicle or machine may be able to use fuel taxed at a reduced (rebated) rate of excise duty. This is because of the type of vehicle or machine, and the purpose it’s being used for.

According to the government, agriculture is the growing and harvesting of crops, for food, beverages, fodder, fuel, or industrial purposes; or the rearing of animals for the production of food, wool, leather, fur or other substances.

For example, services such as school catering and cleaning by commercial contractors do not mean that the premises are used for ‘commercial purposes’. 7.17 Kerosene heating system You’ll need to manage how you control the type of fuel your customers use. If you allow customers to use rebated fuel for qualifying purposes in your vehicles, machines, or appliances, you must make sure it does not have rebated fuel in it, if it’s then used for a non-entitled use. 7.4 ‘Necessary for propulsion or operation of equipment’ You must get approval before you use red diesel in your vehicle or machine due to exceptional circumstances. Jamie’s interest in diggers stems from an even younger age, inspired by his dad James, who is a director of Currie Contractors.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. Collecting inputs and equipment used as part of an agricultural, horticultural or forestry operation, and transported within or between different areas of land. The land must be occupied by the same person as the inputs and equipment used. If you are called in to help as an extra trailer haulier then you are not classed as part of the operation, but classed as a haulier, for hire and reward, therefore you must run on white. clearing the road after agricultural, horticultural or forestry operations, or cutting hedges and verges This will be updated before 1 April, but we do not expect the definitions to change. Notice 75 will also be updated to include what constitutes an allowed vehicle or machine.

Any drainage work or flood and coastal erosion management activities with no agricultural benefit to the land, are not agricultural purposes, even if the work takes place on agricultural land. Working on utilities and infrastructure on or crossing agricultural land The line between doing the right and wrong thing with red diesel is blurry, to say the least. To help get to grips with the subject, our friends at Farmers Weekly asked their readers to post a series of questions to HMRC.The changes had significant implications for a range of industrial sectors in the UK, in particular construction, mining, and manufacturing. Before we look at the impact of the changes, let’s remind ourselves of what red diesel actually is. This includes a fee for removing and storing the fuel. On top of this, there’s a fine to the value of lost tax revenue based on the size of the vehicle’s fuel tank. The end use of the hay and straw is irrelevant. An Operator’s Licence would be required when delivering produce more than 15 miles from the farm. aquatic farming — the science and art of breeding fish and other aquatic animals, or growing aquatic plants, usually for food, in fish ponds, tanks or other artificial enclosures or environments