Amendments to Schedule 1 to the Hydrocarbon Oil Duties Act 1979
Read the full outcome
Detail of outcome
The response to this consultation was overwhelmingly positive, with the change expected to benefit rural communities, whilst the potential effect on gritting businesses and supplies of salt and grit was thought to be minimal.
Based on this response, HMRC announced its intention to amend Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (“HODA”) to allow agricultural vehicles to use rebated fuel (“red diesel”) when gritting roads.
Original consultation
Consultation description
In December 2012 HMRC announced its intention to amend Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (“HODA”) to allow agricultural vehicles to use rebated fuel (“red diesel”) when gritting roads.
The change extends the eligible activities for agricultural tractors and light agricultural vehicles to include gritting, as proposed following the public consultation “Use of Rebated Fuel for Gritting in Rural Areas”.
Documents
Updates to this page
Last updated 22 August 2013 + show all updates
-
Updated to include a response to the consultation
-
First published.