TECHNICAL U P D AT E
RED DIESEL GETS THE RED LIGHT
You are breaking the law if you drive a red diesel-fuelled tractor on the road, says Paul Bannister, Amenity Training and Consultancy
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t is a common misconception that it is legal for tractors used in the amenity sector, such as at golf courses and for landscape maintenance contracting, to use red diesel (rebated fuel) when they should be using white diesel (full duty-paid fuel), even if the tractors are registered with the DVLA, taxed (nil rated) and insured for use on the road. The owners or drivers wrongly assume that because the vehicle ‘is an agricultural tractor’ it may use red diesel, as if it is being used in the horticultural sector. This is not the case. The HMRC’s Excise Notice 75: fuels for use in vehicles, updated 12 March 2019 (www.tinyurl.com/otq2kfl), states that, under Section 8.3: Tractors, to use red diesel your tractor must be an agricultural tractor designed primarily for use other than on roads. You must not use the tractor on public roads for activities other than for: purposes relating to agriculture, horticulture or forestry cutting verges bordering public roads cutting hedges or trees bordering public roads or bordering verges that border public roads gritting roads, including travel to and from where gritting takes place, and for the collection of equipment and material for gritting.
You may think the term ‘agriculture, horticulture and forestry’ applies to the amenity sector as the Health and Safety Executive regards the amenity sector within the agricultural and horticultural bracket; or because the Chemical Regulations Directorate regards amenity within the horticulture sector under the ‘field of use’ definition on pesticide labels. HMRC, however, does not. HMRC has within the excise notice addressed this with a questions-andanswers section in the appendix: ‘What are purposes relating to horticulture?’. The HMRC’s view is that horticulture is the cultivation and management of gardens (including vegetable plots, allotments and market gardens, but also flowerbeds, trees, shrubberies and ornamental lawns in public parks). By cultivation and management, HMRC means growing and tending flowers, lawns, shrubs and trees, and harvesting flowers, fruits and vegetables for food (or animal fodder) and for ornament, as well as treating and enriching the soil and controlling weeds and pests. HMRC does not regard as horticulture “the landscaping and maintenance of grassy recreational areas, such as playing fields and golf courses, or the grassed areas of parks that are made available for walks, picnics and general recreation”. So,
if you fall within this work classification, you must not use red diesel. There are, however, caveats to this: if your vehicle is unlicensed according to the DVLA and or has a SORN (Statutory Off Road Notifications) where the vehicle is not kept or used on public roads, or it is a mowing machine (a complete vehicle) and not an attachment, you can use red diesel. Please check the link above to ensure you comply.
WHAT IF YOU MISUSE FUEL?
When the HMRC finds your road vehicle is fuelled with rebated fuel, the vehicle will be seized. HMRC may also issue an assessment of fuel duty payable and a wrongdoing penalty based on the extent of your illegal fuel use. In more serious cases involving repeated offending or dishonesty, criminal action may be taken – offenders can be fined an unlimited amount or imprisoned for up to seven years, or both. Other offences and penalties apply, with a £250 civil penalty under the Finance Act 1994. For more information on the use of red or white diesel, call HMRC on 0300 200 3700 or use the enquiry form at www.tinyurl.com/w4sgn5a Paul Bannister can be contacted at www.amenitytraining.co.uk
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