Policy paper

Reform of red diesel entitlements

This tax information and impact note is about the reform of red diesel and other rebated fuels entitlement.

From:
HM Revenue & Customs
Published
3 March 2021
Last updated
29 November 2021 — See all updates

Documents

Reform of red diesel and other rebated fuels entitlement

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Details

This measure introduces legislative changes to restrict entitlement to use red diesel and rebated biofuels for certain uses.

You can also read the consultation on reforms to the tax treatment of red diesel and other rebated fuels.

Published 3 March 2021
Last updated 29 November 2021 + show all updates

  1. The table headings in the section 'Proposed revisions' have been updated.

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

  3. First published.

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