transport trailed or mounted forestry implements and machinery to and from the place they will be used for forestry running or participating in events which provide information and education that benefit agriculture, horticulture or forestry, including taking part in charitable activities that promote these industries The main alterations to the legislation remove the previously held distinction between on- and off-road uses.

Kerosene is a heavy oil that may also benefit from a fully rebated rate. Rebated kerosene must also be marked and can be used only for generating heat for use in or on premises. 1.3 Who should read this notice transporting agricultural, horticultural or forestry produce within or between different areas of land occupied by the same person If you are moving farm slurry you can employ an agricultural contractor using specialist equipment designed for the purpose to move it for you. A.Because the carriage of human waste is not an agricultural activity, white diesel is required. An Operator’s Licence is also needed, the trailer should be tested and the vehicle excise licence should be for the haulage rate. The driver should also have the correct class of driver’s licence – normally C+E.

Used Car Pricing Search (2000 on)

cooling or heating units or other equipment mounted in or on railway carriages or freight wagons, except where these draw their power from the same engine that propels the vehicle However, this does not apply to those who obtain these oils for their use. For example, if a farmer buys red diesel or paraffin for his farming activities but occasionally hires or lends machinery to other farmers, with an operator, then they do not need to be approved.

Chipping, shredding or fine cutting of woody material such as logs and branches you’ve harvested, is accepted as being part of your forestry operation. If our officers are unable to take a sample, for instance, because you cannot remove an anti-theft device, or you refuse to allow it, they may seize and remove the vehicle, machine, appliance or vessel until a sample can be obtained. We may also impose a penalty for your failure to comply with this legal requirement. In more serious cases involving assault, repeated offending or dishonesty, criminal action may be taken. The offender can be fined an unlimited amount or imprisoned for up to 7 years, or both. 11.3 If you disagree with HMRC’s decision This article was first published in the September 2021 Top 100 Contractors issue of The Construction Index magazine. Sign up online.You must get approval before you use red diesel in your vehicle or machine due to exceptional circumstances.

A.As long as it isn’t taxed and never goes on the road there is no problem fuelling a farm 4×4 with red diesel. A.Anyone supplying or dealing in red diesel and paraffin must be approved by HM Revenue & Customs (formerly Customs & Excise). HMRC defines agriculture as “the growing and harvesting of crops for food, beverages, fodder, fuel or industrial purposes; or the rearing of animals for the production of food, wool, leather, fur or other substances”. Q. What are the rules for towing combine headers and other machinery around between a farm’s fields or other farmers’ fields?We will seize any vehicle, vessel, machine, or appliance that is using rebated fuel when it is not allowed to. It is worth noting that after 1 April, they must only be carrying out an approved operation, not just working off-road, as is currently allowed. Again, if you are directly involved in an agricultural operation (such as baling), you can use red diesel. However, if you are just hauling forage/straw then you must use fully duty-paid white diesel. require anyone in charge of a vehicle or machine, to produce any books or documents relating to the vehicle or to oil carried on it and which are carried by that person or on the vehicle or machine