Think you need to look at the HMRC web site again.....look in appendix Q&A.....on horticulture ...
Appendix - questions and answers on the use of agricultural vehicles on the road
When can I use red diesel in my tractor?
You can use red diesel in your tractor for any activity, if it does not involve going on the public road.
If you do take your tractor on the public road, you can use red diesel so long as the tractor is designed and constructed for off-road use and you take it on the road only for:
(a) purposes relating to agriculture, horticulture or forestry
(b) cutting verges bordering public roads
© cutting hedges or trees bordering public roads or bordering verges which border public roads
(d) gritting roads
What are ‘purposes relating to agriculture’?
In our view, agriculture is the growing and harvesting of crops, and the rearing of animals for the production of food, wool, leather, fur or other substances. The keeping or breeding of animals for leisure (breeding dogs or racehorses for example) is not agriculture. The growing of plants for other reasons is not agriculture, but will sometimes be horticulture - see question 4. Using a tractor for ‘purposes relating to agriculture’ includes using it to:
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)
take your produce and livestock to market or for processing (including slaughter)
move produce and livestock between your farm and an associated storage facility
transport material to be used for maintaining or improving your farmland (including drainage pipes)
transport materials to repair and maintain your farm buildings (other than the farmhouse itself)
deliver agricultural waste from your farm to a waste tip
transport vehicles and equipment for use on your farm
What are purposes relating to horticulture?
In our view, 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, we mean 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. However, we do 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. Using a tractor for purposes relating to horticulture includes using it to:
travel to and from a place where it will be used for horticulture
transport trailed or mounted implements to be used for horticulture
take your horticultural produce to a market or to a place where it is to be sold or processed
move your horticultural produce between the place where it is grown and an associated storage facility
deliver horticultural waste from the place of production to a waste tip
transport horticultural inputs such as seed, fertiliser, pesticides and so on for use in your own garden or in land set aside for horticulture
What are purposes relating to forestry?
In our view, forestry is the upkeep and management of forests including the growing and harvesting of timber and other forestry products. Using a tractor for purposes relating to forestry includes using it to:
travel to and from a place where it will be used for forestry
transport trailed or mounted forestry implements and machinery to and from the place they will be used for forestry
move timber that you (or your co worker) have harvested from where it was harvested to the place where it is to be stored, sold or processed
Agriculture - what if it is not my farm?
If you have been contracted to carry out agricultural work at a farm, and use red diesel in your tractor to travel to and from the farm, that is permitted so long as you are going to use your tractor for that work or are using it to carry the materials or equipment that you will need there or to remove any produce or waste resulting from your work. You can also use red diesel when you go home or return to your premises at the end of your day’s work. If you do not work on the farm, and you are not going there to carry out agricultural work, you cannot use red diesel.
So, for example, you cannot use red diesel:
if you are a dealer in farming equipment or materials and deliver goods to a farmer that the farmer has leased or purchased from you. The same applies if you lend equipment to a farmer (even if you are a farmer yourself)
if you are a haulier, to transport something to or from a farm
On the other hand, if you have been engaged by the farmer to carry out an agricultural processing operation (for example to slaughter animals) you may use red diesel both to collect the material to be processed and to return the finished product to the farmer.
I am going to use my tractor to remove or collect waste material resulting from non-agricultural activities and deliver it for agricultural use on a farm. Can I use red diesel on the public road?
If you are collecting and delivering the waste for agricultural use on your own farm, or the farm on which you work, you may use red diesel. You may only deliver waste materials to another farm if they are purely for use in agricultural work that you will be carrying out there. You may not use red diesel if you were involved in producing the waste material.
I have been engaged by the forestry commission to clear felled timber following a forestry operation along forestry roads. I will be using my tractor. Can I use red diesel on the public road?
Yes, we consider that to be harvesting the timber and therefore related to forestry.
I have been using my tractor to cut hedges and trim verges bordering the public road. Can I continue using red diesel to remove the trimmings and cuttings?
Yes, we regard that as part of the cutting and trimming activities.
Yes, cultivating and managing gardens is horticulture and so your tractor would be on the public road for a purpose relating to horticulture.
I use my tractor for maintaining the grass on sports fields and recreational areas. Can I use red diesel when travelling to and from my work on the public road?
No, in our view, the preparation and maintenance of grassed areas intended for sport and recreational use is not horticulture.
I have a self-propelled mower that I use for cutting grass on sports and playing fields. Can I use red diesel to go there on the public road?
Yes, mowing machines may use red diesel at all times.
I use my tractor to keep the trees and vegetation under control in a piece of wasteland. Can I use red diesel when I go there on the public road?
No, that would not be agriculture, horticulture or forestry.
I run a horse riding stables/livery yard. I use a tractor to move straw and manure in and out of the premises. Can I use red diesel on the public road?
No. The keeping of animals for sport and recreation is not agriculture.
I use an agricultural tractor for ditch clearing and drainage work. Can I use red diesel on the public road?
Yes, but only if the work is for the benefit of land used for agriculture, horticulture or forestry.
I use my tractor to build flood defences. Can I use red diesel on the public road?
No, flood protection is not one of the activities for which red diesel is permitted.
I use my tractor to spread grit on the public road to deal with snow and ice. Can I use red diesel?
Yes, you can. You can also use red diesel to travel to and from the site of the gritting and to collect and return gritting equipment and material.
I use my 4 x4 for transporting fertilizer on my farm. I only take it on the public road for short distances between different parts of my farm. Can I use red diesel on the public road?
Yes, so long as each journey does not exceed 1.5 kilometres and your vehicle has a ‘nil licence’ and is licensed by the DVLA for use between different parts of land.
I use my 4 x 4solely for agricultural purposes. I use it on my farm but also at my neighbour’s farm across the (public) road. Can I use red diesel?
No, the exemption for use on the public road between different parts of land applies only if the different parts are occupied by the same person.
I have a mobile seed (or feed) processor which has built-in processing machinery. Can I use red diesel when I take it on the public road?
Yes, ‘agricultural processing vehicles’ may use red diesel providing they do not carry any load except what is needed for propulsion or for the operation of the processing machinery.
Can I fit extra tanks to my tractor to allow it to run on white diesel on the public highway?
No. Dual tank systems that can switch from a red diesel to a white diesel tank are not permitted.
