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Home » Gamekeeping » Gamekeeping advice » The use of red diesel for shoot transport
Many shoots transport the guns or beaters from one drive to the next. It is important that all shoots are made aware of the restriction on using red diesel in these circumstances.
Those found to be using it on the road or in inappropriate circumstances could be charged, fined and have their vehicle seized.
The following information is taken from HMRC Excise Notice 75.
Certain types of vehicles and machinery, when being used for a particular purpose, may use rebated (red) diesel. These are known as excepted machines.
Any vehicle or machine that is not an excepted machine must use fuel on which the full amount of duty has been paid regardless of what it is being used for.
The types of special vehicles that may use rebated diesel include ‘agricultural vehicles’ and ‘unlicensed’, including SORN (Statutory Off-Road Notification) vehicles.
But only when they’re being used for qualifying purposes, for example: for agriculture, horticulture, aquatic farming or forestry.
To be an ‘agricultural vehicle’ and use rebated diesel, the vehicle must meet one of the following four definitions, it must be one of the following:
Vehicles primarily designed for carrying goods, produce, and implements are trucks. They’re not agricultural vehicles even if the goods, produce, or implements being carried are for, or a result of, an agricultural activity.
NOTE: An agricultural vehicle, may use rebated diesel when being used for: any use on the land where it’s kept and mainly used for purposes of agriculture, horticulture, aquatic farming or forestry — for example, a farmer who has an agricultural vehicle on their land for use in agriculture, can use the tractor for any other purposes on their land.
Activities accepted as falling within the definition of agriculture, horticulture or forestry include:
Activities not accepted as falling within the definition of agriculture, horticulture or forestry include:
It is up to the individual shoot to decide whether the method of transportation falls
within the law and to comply with the guidelines set down by HMRC.
For further help and advice call your BASC regional office. Contact details can be found on the BASC website.
BASC is the largest representative body for sporting shooting in the UK.
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