Run on Red: A gripping thriller with a killer twist

Product Information

We may prosecute you if you obstruct, hinder or assault one of our officers. 9.2 Fuel tested in your absence A.Anyone supplying or dealing in red diesel and paraffin must be approved by HM Revenue & Customs (formerly Customs & Excise). This is great news for the environment but many in the construction industry have been left confused about whether they will be affected by the changes, and how they should demonstrate compliance with the new rules. Q. Can I use red diesel for gritting public roads and are the rules any different if gritting on private land?

If you use red diesel, you should be aware of the changes made on the 1stApril 2022. These changes reduce the number of industries allowed to use rebated fuel. Red diesel is just ordinary ‘white’ diesel with a dye in it – but it is taxed at a much lower rate than white diesel. This rebated red fuel was introduced as a concession for certain industrial users in off-highway applications because fuel duty was mainly intended to be a tax on road vehicles. A valuable reference point for whether something has an agricultural purpose can be found in the HMRC’s Excise Notice 75, Memorandum of Agreement (MoA). We must then bring civil (‘condemnation’) proceedings in the courts to determine the matter, and you can challenge the seizure and forfeiture there.Where 75% or more of the electricity or heat generated when a machine or appliance is being used is for premises, or parts of premises, not used for commercial purposes. 7.14 Premises 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.

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. Mobile cranes and diggerswhen in use or travelling to and from the place of use, providing they do not carry any unnecessary load. Those in the construction industry, for instance, will only be able to use white diesel from 1 April. Read the ‘meaning of horticulture’ in the ‘Memorandum of Agreement’.) Running and participating in agricultural shows, and so onNo. HMRC is clear that it is illegal to use rebated fuel for a non-allowed purpose – and if caught doing so you will be liable to prosecution and may have your vehicle or machine seized.

A.A farmer transporting his produce with his tractor may use red. A contractor who is employed to harvest and then moves produce may use red, but a contractor employed merely to move someone else’s produce must use white. form HO72 to provide an estimate of the fuel you will use during the accounting period, and pay the fuel duty due before you use any red diesel

1. Is it an allowed use?

Any other goods, materials or equipment not directly needed for the propulsion of the vehicle or operation of the vehicle’s equipment can not be carried. 7.5 Agriculture, horticulture, aquatic farming, or forestry 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.

This can include fuel, lubricants, and tools necessary to make adjustments, or to do any maintenance while the vehicle is being used. If your business involves the cultivation and maintenance of a garden or gardens, this within the definition of horticulture. We will also cancel your licence if we are no longer satisfied that you should be approved to use red diesel, for instance, if you:We may offer to restore your vehicle, vessel or machine to you for a fee and subject to any conditions we consider appropriate. 11.2 Offences and penalties organic or inorganic waste that is not to be used for the benefit of agricultural land or in an agricultural operation You must get approval before you use red diesel in your vehicle or machine due to exceptional circumstances. More information is available on HMRC’s review and appeal procedures. 11.4 Appeals against the seizure of your machine iv. 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;