About this deal
If you’re dealing in second-hand vehicles and machines previously used for accepted activities, we will allow the machines to contain marked diesel provided you can evidence that this is only for allowed use by the previous owner or user. form HO73 if you think you will use more than the volume you have paid duty on, to provide a further estimate and pay the duty, before you use any more red diesel Where 75% or more of the electricity or heat generated when a machine or appliance is being used is for premises, or parts of premises, not used for commercial purposes. 7.14 Premises
A house, building or other structure, together with its land and outbuildings. Premises can also include any land, means of transport or mobile premises that are being used for carrying on a business or for private use. 7.15 ‘Commercial purposes’In the case of more serious offences involving assault or repeated offending, criminal action may be taken. In this case, the offender may face an unlimited fine or a prison sentence for up to 7 years, or both. Jamie was hooked. He insisted on helping me operate the Hanix. We took a family holiday in County Durham and paid a visit to Diggerland where he had an absolute blast.”
Jamie’s interest in diggers stems from an even younger age, inspired by his dad James, who is a director of Currie Contractors. Clearing felled timber is part of forestry harvesting. This must be in a forest, or a commercial forestry enterprise. Cutting down trees anywhere else is not forestry work, even if you sell the timber. The arrangements for challenging the seizure of things liable for forfeiture (rather than HMRC’s decision about whether to return them to you) are different from the arrangements on HMRC’s review and appeal procedures. If you hire out vehicles, machines or appliances used for both allowed and non-allowed purposes, you will need to either: A.Yes, if it is feed and fertiliser to be used as part of an agricultural operation on your farm moved by your tractor.
Questions on the Red Diesel Changes
Provided a contractor is using an allowed vehicle or machine for an allowed purpose, they can continue to use red diesel driving to and from the farm, carrying materials or equipment needed for the job and removing waste resulting from the contracted work. Can a self-employed contractor with a tractor and trailer use red diesel if employed by another contractor as part of the harvesting team?