Policy paper

Changes to rebated diesel and biofuels from 1 April 2022

This tax information and impact note details technical amendments to the legislation that restricts use of rebated (red) diesel and rebated biofuels from April 2022, to ensure it operates as intended.

• From: HM Revenue & Customs
• Published: 27 October 2021
• Last updated: 16 November 2021
  Show all updates

  1. 16 November 2021

     A link to more information about changes to rebated fuel entitlement from 1 April 2022 has been added.

  2. 27 October 2021

     First published.

Documents

Changes to rebated diesel and biofuels from 1 April 2022

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Details

This measure introduces technical amendments to the changes being introduced to restrict the entitlement to use rebated (red) diesel and biofuels from 1 April 2022, which was legislated for in the Finance Act 2021.