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.

transport agricultural ‘inputs; such as feed, fertilizer, fence posts, and so on for use on your farm (by ‘your farm’, we mean the farm that you own or manage, but also the farm where you work)A.If you are using the stone to repair a building that is used solely for agriculture or horticulture and will be carrying out the work yourself, this is permissible. Otherwise no. If using white diesel all the red must be drained off, the system flushed through with white diesel and the filters replaced to remove all traces of red contamination. Private pleasure craft are not excepted machines. They can use red diesel in Great Britain (England, Scotland and Wales), only if the user makes a declaration of how much fuel they’ll use for propulsion, and pays full excise duty on that amount.

Building or maintaining flood defences is not agriculture. Service providers — hire companies, dealers, servicing and repair garages, and hauliers Machines and appliances (other than vehicles) used for all forms of tree work can use red diesel. This includes, but is not limited to the use of the following by arborists and tree surgeons: This section explains what we mean by some of the terms we use to describe excepted vehicles and machines, and allowed uses in sections 3 to 6. 7.1 ‘Built in’ or permanently attached For more details read Fuel used in private pleasure craft and for private pleasure flying (Excise Notice 554). Machines used for launching lifeboats Section 12 explains our interpretation of purposes relating to agriculture (including aquatic farming), horticulture and forestry in the ‘Memorandum of Agreement’, agreed by:

Any machine or appliance on or in a vehicle is treated as a separate machine if it is not powered by the engine that propels the vehicle. A mix of chemicals is used to mark the diesel, and this includes a visible red dye. For this reason, diesel taxed at the rebated rate of excise duty is sometimes known as: growing or harvesting of crops including cereals, combinable crops, roots, tubers, vegetables, pulses, fruit, nuts, grasses, oilseeds and fungi for food, beverages, fodder, fuel or industrial purposes There may be situations where individuals or business, whose use of vehicles or machinery is essential, cannot get or use full duty-paid (white) diesel, but can get or use red diesel. private land where it’s normally kept to be used mainly for any of the purposes in the previous paragraph — for example, if a farmer or agricultural contractor keeps an agricultural vehicle on their own, or anyone else’s land mainly for agriculture use, they can use diesel in it for any other purposes on that land