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
  Show all updates

  1. 29 November 2021

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

  2. 16 November 2021

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

  3. 3 March 2021

     First published.

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.