Amendments to Schedule 1 to the Hydrocarbon Oil Duties Act 1979

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”.