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Rebated duty fuel ----RED DIESEL----


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Here is what HM Revenue and Customs (HMCE) thinks about arborists or tree surgeons using rebated duty fuel (Red Diesel)

 

The use of red is controlled by schedule 1 of the Hydrocarbon Oils Duty act which was reviewed recently. Schedule 1 dates from the early 70’s and had become obsolete by time.

 

This is an excerpt from the HMCE FAQ page on red diesel

 

Q. Can I use an agricultural tractor running on red diesel for an activity related to grass maintenance weed control tree surgery and hedge cutting on land which is not designated for the sole purposes of agriculture/forestry of horticulture?

 

A. No, such activities are not generally accepted as being for the purpose of agriculture, horticulture or forestry. The only allowable exception is the cutting of hedges which are bordering public roads.

 

More Here HM Revenue & Customs

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HMRC notice 75

 

8.3 Tractors

To qualify as an excepted vehicle, the tractor must be an agricultural tractor designed and constructed primarily for use otherwise than on roads. It must be used on public roads solely for:

 

a) purposes relating to agriculture, horticulture or forestry,

 

b) cutting verges bordering public roads, or

 

c) cutting hedges or trees bordering public roads or bordering verges which border public roads.

 

10. Appendix

Memorandum of Agreement in respect of the use of agricultural vehicles on the road

 

In addition to use for purposes relating to agriculture, horticulture or forestry, agricultural tractors and agricultural material handlers may also be used for:

 

a) cutting verges bordering public roads

 

b) cutting trees or hedges bordering public roads or bordering verges which border public roads.

 

so if you work in gardens etc ware the trees are NOT bordering public roads or bordering verges which border public roads then you should be on DERV and not red.

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If a tree is on highway boundary at the front of a domestic property, red would be ok, but if the same said tree was in the rear garden of the property, you would need derv.:confused1:

 

 

You have to wonder why that would be the case, the answer is that the Memorandum of Understanding (MOU) is badly drafted, the remainder of that part of it dealing with the cutting of highway verges and the trees part is similarly aimed at trees in the highway.

 

It’s also worth noting that the MOU was drawn up by

Her Majesty’s Revenue and Customs

Driver Vehicle Licensing Agency

National Farmers Union

National Association of Agricultural Contractors

Confederation of Forest Industries

 

So no input from Arboriculture, and while that doesn’t specifically exclude arb from the MOU it can hardly be said to include it either.

 

It also not just as simple as brimming it with red and hey ho. Anyone with a legitimate use of rebated fuel on the highway must keep records

 

~the quantity and description of oil supplied to the vehicle for use as fuel

~the date of, and number of miles travelled in, any journey on public roads

~the total number of hours the vehicle is used at places when it is not on a journey

~the quantity of oil used in the vehicle while not travelling, for example, to drive machinery or pumps.

 

If you use a vehicle on an exemption then move to non exempt works then you need to drain the tank, purge the fuel lines and replace any filters.

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cutting hedges or trees bordering public roads or bordering verges which border public roads.

 

It seems clear to me that this means when the vehicle in question is cutting trees or hedges, i.e. a tractor with a hedgeflail driving on the highway cuttign hedges that border said highway is fine using red diesel.

 

It does not mean that jonny tree surgeon can use a mog to clear up the debris from tree work done by chainsaws just because the trees happen to be alongside a highwway. In that instance the mog is not doign the work, its merely taking away the debris, which as I understand it, is goods so red is not allowed.

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cutting hedges or trees bordering public roads or bordering verges which border public roads.

 

It seems clear to me that this means when the vehicle in question is cutting trees or hedges, i.e. a tractor with a hedgeflail driving on the highway cuttign hedges that border said highway is fine using red diesel.

 

It does not mean that jonny tree surgeon can use a mog to clear up the debris from tree work done by chainsaws just because the trees happen to be alongside a highwway. In that instance the mog is not doign the work, its merely taking away the debris, which as I understand it, is goods so red is not allowed.

 

So whats powering the chipper and/or crane???

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I'm only stating my understanding of it.

 

The chipper isn't getting the job done, its only processign the debris. I think that is different to the intentions of the statement that refers to highway hedgetrimming by tractor usign red diesel?

 

Maintenace of hedges and trees along a highway is part of agricultural work, you can't include tree surgery at mrs miggins' house just because its next to a road, thats not the same thing.

 

Of course you can run your mog on red because for whatever reason you want, and I'm not sayign you can't, I'm just statign my understanding of the initial posting as it was intended by the pen pusher who wrote it (not the poster, the Customs penpusher)

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So whats powering the chipper and/or crane???

 

Didnt someone post awhile ago that we are supposed to use white in chippers because they are being towed on the road. It was that or something like stump grinders.:confused1:

 

Although I prob have it completely wrong, a little knowledge an all that:001_smile:

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