Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will instruct HMRC to amend Excise Notice 75 to include charity tractor runs within the scope of activities eligible to use red diesel.
Agricultural vehicles will be entitled to run on rebated fuel after April 2022 for purposes relating to agriculture, horticulture, forestry and fish farming.
The activities accepted as purposes relating to agriculture, horticulture and forestry are defined in HMRC Excise Notice 75. The Government considers that running or participating in events which provide information and education that benefit agriculture are purposes relating to agriculture, and this includes taking part in charitable activities that promote these industries. Examples of such events are agricultural shows, ploughing matches and charity tractor runs. HMRC will be updating Excise Notice 75 accordingly. Rebated fuel can also be used to travel to and from where the vehicles or machines are to be used for these activities.
Agricultural vehicles will also be able to use rebated fuel when cutting verges and hedges that border public roads, clearing snow, gritting, and clearing or otherwise dealing with flooding.