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<p>The Chancellor confirmed at Spring Budget 2021 that the Government will remove
the entitlement to use red diesel from most sectors from April 2022, other than for
agriculture and a limited number of other users. This will help to ensure fairness
between the different users of diesel fuels and that the tax system incentivises the
development and adoption of greener alternative technologies.</p><p> </p><p>Agricultural
vehicles will be entitled to run on rebated fuel after April 2022 for purposes relating
to agriculture, horticulture, forestry and fish farming. They will also be able to
use rebated fuel when cutting verges and hedges that border a road, clearing snow,
gritting, and clearing or otherwise dealing with flooding.</p><p> </p><p>The activities
accepted as falling within the definition of agriculture, horticulture and forestry
are defined in HMRC Excise Notice 75. As agricultural shows and ploughing matches
provide information and education that benefits agricultural purposes, the Government
considers that running or participating in these activities are purposes relating
to agriculture, for which rebated fuel may be used in qualifying vehicles and machines,
and will be updating Excise Notice 75 accordingly. Rebated fuel can also be used to
travel to and from where the vehicles or machines are to be used for these activities.</p>
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