Excise Notice 75 sets out the rules governing when rebated diesel, biodiesel and kerosene can be lawfully used in vehicles and other machinery. The notice clarifies eligibility requirements and conditions for businesses and operators seeking to use these lower-duty fuels. Rebated fuels typically apply to specific sectors such as agriculture, haulage and heating, subject to strict conditions to prevent misuse.
Source: HMRC (GOV.UK) – Read the original