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<p>In 2020, the Government ran a public consultation to make sure it had not overlooked
any exceptional reasons why sectors currently using red diesel should be allowed to
continue to do so beyond April 2022, and to seek views on its proposals for implementing
the changes.</p><p>Following the consultation, the Government decided that rebated
fuel in certain vehicles and machines could continue to be used for purposes relating
to horticulture. As set out in guidance on GOV.UK, for the purpose of rebated fuel
entitlement, horticulture is treated as the cultivation and management of gardens
(including vegetable plots, allotments and market gardens, but also flowerbeds, trees,
shrubberies and ornamental lawns in public parks). In contrast, landscaping and maintenance
of grassy recreational areas is not regarded as horticulture.</p><p>The relevant guidance,
Excise Notice 75, is available at: https://www.gov.uk/guidance/using-rebated-fuels-in-vehicles-and-machines-excise-notice-75-from-1-april-2022</p><p>Having
assessed the cases made by other sectors to retain their red diesel entitlement, including
construction, the Government did not believe that they were compelling enough to outweigh
the need to ensure fairness between the different users of diesel fuels and the Government’s
long-term environmental objectives.</p>
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