Policy

Updated HMRC Guidance for Red Diesel Use

The HMRC has made some updates to their guidance on red diesel use in excise note 75. The amended version of the CPA guidance can be downloaded below. 

More information from HMRC on excise note 75 can be found at: https://www.gov.uk/guidance/using-rebated-fuels-in-vehicles-and-machines-excise-notice-75-from-1-april-2022#other-rebated-fuel-matters 

CPA-issued Latest Guidance Update on Red Diesel and Rebated Biofuels

The CPA has published its latest FAQ and guide (downloadable below) for those members affected by the changes in the status and use of red diesel and other rebated fuels used in construction. This complements existing guidance released by HMRC and provides further clarity for members on changes made to the use of red diesel which came into effect 1st April 2022

We recommend that members use the guidance in conjunction with the latest information from HMRC, downloadable at https://www.gov.uk/government/publications/changes-to-rebated-fuels-entitlement-from-1-april-2022