The BLAI.org site reported on the new changes to the law around Red Diesel:
Whilst agriculture, horticulture, fish farming and forestry sectors retain the entitlement to use red diesel from April 2022, HM Revenue and Customs have explicitly excluded landscaping and activities associated with landscaping from these sectors.
The table below summarises the rules effective from April 2022.
|Activity||Use of red diesel permitted?|
|Community amateur sports club maintenance*||Yes|
|Golf course construction and maintenance*||Yes|
|Commercial landscape construction||No|
|Commercial landscape maintenance**||No|
|Commercial tree works (e.g. amenity/street trees)||No|
|Professional garden construction||No|
|Professional garden maintenance||Yes|
|Professional tree works in domestic garden||Yes|
* Community amateur sports clubs (CASCs) and golf courses
Red diesel may be used in agricultural vehicles and unlicensed vehicles to maintain:
- land maintained by a Community Amateur Sports Club
- a golf course
- a golf driving range
- Any machines or appliances (other than vehicles) being used in the venues above. This includes heating and lighting buildings, such as clubhouses and changing rooms.
When working on these grounds, business owners can use rebated fuel in vehicles including:
- mowing machines
- In special vehicles when the vehicle is going to or from a golf course or land maintained by a CASC, where the vehicle is used.
Where the land or golf course is either side of a public road, business owners can use rebated fuel in an agricultural or special vehicle while travelling between the 2 parts by the shortest possible route, providing the vehicle is licensed to use the road.
** Commercial landscape maintenance
Only agricultural vehicles may be used to cut verges and hedges that border a road. HM Revenue and Customs define an agricultural vehicle as a:
- single seat, light vehicle (less than 1,000 kilograms), designed and constructed mainly for off-road use
- vehicle licensed only for use between different parts of land for purposes relating to:
- vehicle constructed and adapted, with built-in or permanently attached handling and processing equipment, to be used for purposes relating to agriculture, horticulture, fish farming or forestry
How to prepare for the changes
In advance of 1st April 2022 members are encouraged to run down the fuel they have to as close to nil as reasonably practicable. You are permitted to use up rebated fuel in a vehicle or machine after 1st April 2022, if the fuel was legally put into the vehicle or machine before 1st April 2022.
Members who cannot use red diesel from 1st April 2022 should plan to use up stocks of fuel held in storage tanks by this date. If you order supplies of red diesel between now and April 2022, try to order the amount you expect to use by April 2022.