All interim guidance published regarding red diesel entitlement has been withdrawn and Excise Notice 75 is now the main compliance and enforcement document.
Excise Notice 75 explains when rebated diesel or biodiesel can be used, and in what type of vehicles and machinery, alongside giving more information on the HMRC powers to check, sample and test fuel and their response to illegal fuel use.
The full Excise Notice 75 document can be viewed here.
Published: 01-06-2022