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Excise Duties: Fuel Oil

Volume 504: debated on Thursday 21 January 2010

To ask the Chancellor of the Exchequer what advice has been issued to farmers on the use of rebated fuel in tractors and other agricultural machines engaged in snow-clearing operations on public roads. (312344)

Public notice 75—Fuel for road vehicles, which is available on the HMRC website at:

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&pageLabel= pageExcise_ShowContent&propertyType=document&id= HMCE_CL_000164

and in print from its helpline, explains the circumstances under which certain ‘excepted vehicles’, including tractors, other agricultural machines and snow clearing vehicles are entitled to use rebated fuel.