Consultation on reforms to the tax treatment of red diesel and other rebated fuels

The consultation on red diesel seeks views on reforms to the tax treatment of red diesel and other rebated fuels. This consultation closes at 11:45pm on 1 October 2020.

The government is serious about tackling climate change and improving the UK's air quality. At 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.

The best way to respond to this consultation is to download and complete the consultation response form HERE, and email it to: ETTAnswers@hmtreasury.gov.uk