The NFU has been in contact with the HMRC regarding their view on red diesel. We welcome HMRC’s decision to take a pragmatic view when tractors using red diesel are used to help with clearing flood debris, to aid flood clearing activity.
Activities HMRC consider to be directly related to the flood recovery operation include volunteering to clear flood debris to allow access to otherwise inaccessible areas.
If you are engaged to clear debris in other circumstances not related to the flood clearing activity you would be expected to use ordinary diesel.
HMRC cannot issue a blanket relaxation, however this should assist in providing some reassurance that consideration to the current circumstances will be undertaken. If you are unsure of the rules, contact HMRC on 0300 200 3700
Driver Hours:
The Department of Transport has confirmed that if an agricultural vehicle is used to assist in emergency situations, an exemption is in place on the maximum driver hour rules.
As a general rule use of agricultural vehicles for non-agricultural purposes is subject to EU and GB domestic drivers hrs rules. However there is an exemption applicable to agricultural vehicles when dealing with emergency situations.
Emergency situations include:
- Danger to life or health of people or animals;
- Serious interruption to the maintenance of public services (e.g. water, gas, electricity, drainage) or in the use of roads;
- Serious interruption in private or public transport; or
- Serious damage to property.
Any non-emergency flood recovery operation would fall under the driver hours rules.