HM Treasury has published a consultation – closing 1 October 2020 – on reforms to the tax treatment of red diesel and other rebated fuels. As Budget 2020, the Government announced that it will remove the entitlement to use red diesel from April 2022, except in agriculture (as well as forestry, horticulture and pisciculture), rail and for non-commercial heating (including domestic heating).

The consultation seeks views on whether the Government has overlooked any exceptional reasons why other sectors should be allowed to continue to use red diesel beyond April 2022. The document asks for views on the Government’s proposals for implementing the changes announced at Budget, and is also seeking further information about the current end uses of other rebated fuels, such as non-aviation kerosene and fuel oil.

Those who wish to respond should download and complete the consultation response form, and email it to: ETTAnswers@hmtreasury.gov.uk