Red diesel: how to use rebated fuel legally

Transport

The agricultural industry, along with a number of industries, such as the construction and fishing industries, currently benefit from a special concessionary rate of duty on fuel it uses for certain purposes. These concessionary rates of duty are subject to using the fuel within the limits set down by law, and penalties for illegal use can be draconian. This NFU Business Guide sets out some of the basic information of which you need to be aware to ensure your use of rebated fuel is safe and legal.