as fuel for all marine craft refuelling and operating in the UK, except for propelling private pleasure craft in Northern Ireland; or From 1st April 2022, many sectors will lose their entitlement to use ‘red’ diesel and rebated biodiesel across a variety of applications – and construction is one of the industries that is most affected. 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? Provided a contractor is using an allowed vehicle or machine for an allowed purpose, they can continue to use red diesel driving to and from the farm, carrying materials or equipment needed for the job and removing waste resulting from the contracted work. Can a self-employed contractor with a tractor and trailer use red diesel if employed by another contractor as part of the harvesting team? It is agricultural businesses that carry out work for both “allowed” and “non-allowed” purposes that will be most affected.

WATCH OUT FOR HER by @sbaileybooks was an entertaining, slow-burn of a domestic thriller. The story unfolds from the POV of two main characters: Sarah, a hyper-vigilant st Thank you to @netgalley and @simonandschuster for an advance copy of this book! HMRC applies the following definitions of agriculture, horticulture, aquatic farming, and forestry: Read the list of community amateur sports clubs (CASC) registered with HMRC. 7.11 ‘Generating heat’ for premises the further processing and preparation of agricultural, horticultural or forestry produce, or slaughtered animals, except where this is a necessary extension of the agricultural, horticultural or forestry operation to facilitate the handling, storage and transport of them, for example hay baling Arboriculture mainly focuses on the growing, care and management of trees, shrubs and woody plants. These are usually in gardens, parks or other populated settings, for the enjoyment, protection, and benefit of people.

They are usually held on dedicated showgrounds and hosted in collaboration with several partners to: Using a fixed or mobile generator to provide electricity for use in or on the premises. 7.13 Generating electricity or heat ‘primarily’ (for premises not used for commercial purposes) So, if this tractor fits this about description and is only using the road in connection with an agricultural, horticultural or forestry operation then the use of red diesel is allowed as far as HMRC is concerned. There is no set distance limit on how far a tractor can travel so long as it fulfils the criteria above. A machine or appliance should only contain rebated fuel if it’s being used, or was last used, for one of these purposes. For example, a café selling food and drink in a library is not a necessary part of providing the library service. It enhances the overall experience of the facility for the public and encourages them to make use of it, and contributes to its running costs.

A.A farmer or contractor can use his tractor to tow equipment used in agriculture, forestry or horticulture provided the tractor is used on the land as part of the work being done. Light agricultural vehicles– this refers to any single-seater machine that weighs no more than 1000kgs. An ATV is the most common example.Q. Is there a limit on the distance I can travel with my grain to a mill? Does the same rule apply when delivering your straw to other farms or stables and your own-bagged potatoes to shops? A.To be able to use red diesel the nature of the work must be agricultural, horticultural or forestry-related and the contractor must be acting in the same capacity as the farmer would. The vehicle must be registered as being in agricultural use.