The rules on the use of red diesel at agricultural shows have been clarified by HMRC after lobbying by NFU and NFU Scotland.


Farmers and growers will now be able to legitimately use red diesel in machines such as tractors and telehandlers for travelling to, from and participating in agricultural, horticultural or forestry events; educating and developing skills within the industries; and promoting the industries to the general public.

The rules will let farmers and growers take part in events such as local ploughing matches and use their machinery for activities including setting up their local show.
 
However, HMRC has noted that travel should not generally exceed 15 miles and the use of the rebated fuel must not be for the commercial gain of the owner of the vehicle.
 
In a joint statement NFU and NFU Scotland said: “This clarification is a welcome and significant development and will ease some of the confusion and the frustration for members that has surrounded these issues in the past.”