Amendments to Schedule 1 to the Hydrocarbon Oil Duties Act 1979
This consultation invites general comments on the draft statutory instrument. It is intended that the changes will be introduced by 1 November 2013.
Detail
In December 2012 HMRC announced its intention to amend Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (“HODA”) to allow agricultural vehicles to use rebated fuel (“red diesel”) when gritting roads.
The change extends the eligible activities for agricultural tractors and light agricultural vehicles to include gritting, as proposed following the public consultation “Use of Rebated Fuel for Gritting in Rural Areas”.
Documents