The purpose of this Memorandum of Agreement is to provide guidance to those engaged in agriculture, horticulture or forestry, and to agencies enforcing compliance with the legislation. If your business involves the cultivation and maintenance of a garden or gardens, this within the definition of horticulture.

It is worth noting that after 1 April, they must only be carrying out an approved operation, not just working off-road, as is curr Red diesel is just ordinary ‘white’ diesel with a dye in it – but it is taxed at a much lower rate than white diesel. This rebated red fuel was introduced as a concession for certain industrial users in off-highway applications because fuel duty was mainly intended to be a tax on road vehicles. We do not permit any ‘dual tank’ fuel system that allows a vehicle or other machine to swap between: Read the list of community amateur sports clubs (CASC) registered with HMRC. 7.11 ‘Generating heat’ for premises There are circumstances where a particular vehicle or machine may be able to use fuel taxed at a reduced (rebated) rate of excise duty. This is because of the type of vehicle or machine, and the purpose it’s being used for.

Machines and appliances being used primarily to generate heat and electricity for premises that are not used for commercial purposes can use red diesel. If you disagree with our decision to seize your vehicle, machine, vessel or appliance, you can appeal in writing to the seizing officer within one month of the seizure date. We must receive your appeal by this deadline. A.Each product requires a separate storage tank and hose/gun outlet. Each tank should be marked, with the one containing red diesel showing a statement to the effect: “Not to be used as road fuel”. taking agricultural vehicles and trailed or mounted implements, machines or appliances to and from where they are serviced, repaired, inspected or tested, including collection, servicing and return of vehicles and machines by garage operators

The end use of the hay and straw is irrelevant. An Operator’s Licence would be required when delivering produce more than 15 miles from the farm. The procedures are different depending on what decision or decisions you’re challenging. We’ll give you a decision letter, and tell you what your rights are, if you want to challenge our decision.If the sole purpose of the operation is to enrich the land rather than to dispose of the waste it would be a permitted use. As a rule of thumb, a good guide is that fertiliser is an input paid for by the farmer to put on his land for agricultural benefit. Where the waste ends up is irrelevant. A.A farmer or contractor can use his tractor to tow equipment used in agriculture, forestry or horticulture provided the tractor is used on the land as part of the work being done.