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HMRC internal manual

Hydrocarbon Oils Strategy

Introduction: fuel for excepted vehicles

Gas oil, commonly known as red diesel (MGO), is used to fuel vehicles that are within an ‘excepted class’ (see Schedule 1 of HODA 1979 - as amended).

These vehicles and the bulk tanks they fuel from can be found at:

  • farms - tractors, agricultural material handlers and processing vehicles
  • quarries - digging machines
  • mines - digging machines and works trucks
  • scrap yards - mobile cranes
  • building sites - works trucks, digging machines, mobile cranes
  • road construction sites - digging machines, specialist vehicles such as road surfacing vehicles and tar sprayers
  • local authority or council depots - various types of vehicles, e.g. aerial platform vehicles, road surfacing vehicles, road rollers and tractors
  • site clearance - unimogs (fitted for off-road use), digging machines, works trucks
  • forests - mobile cranes, unimogs (off-road)
  • company premises - fork-lift trucks
  • docks, ports and ferry terminals - cranes, shunters
  • naval establishments - cranes fork-lift trucks
  • premises of excepted vehicle companies - crane hire and mobile pumping
  • premises of heavy plant companies - various.