Consultation outcome

Amendments to Schedule 1 to the Hydrocarbon Oil Duties Act 1979

This consultation has concluded

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Detail of outcome

The response to this consultation was overwhelmingly positive, with the change expected to benefit rural communities, whilst the potential effect on gritting businesses and supplies of salt and grit was thought to be minimal.

Based on this response, HMRC announced its intention to amend Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (“HODA”) to allow agricultural vehicles to use rebated fuel (“red diesel”) when gritting roads.

Original consultation

This consultation ran from to

Summary

This consultation invites general comments on the draft statutory instrument. It is intended that the changes will be introduced by 1 November 2013.

Documents

Consultation description

In December 2012 HMRC announced its intention to amend Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (“HODA”) to allow agricultural vehicles to use rebated fuel (“red diesel”) when gritting roads.

The change extends the eligible activities for agricultural tractors and light agricultural vehicles to include gritting, as proposed following the public consultation “Use of Rebated Fuel for Gritting in Rural Areas”.