Commodity watch by policy officer Sarah Morrell
Red diesel rules reminder
A month since the changes to the use of red diesel were introduced, confusion remains on ‘’allowed’’ vehicles and uses. Farmers can continue to use red diesel as they always have, to complete agricultural activities. It is businesses on the periphery of agriculture that carry out work for both “allowed” and “non-allowed” purposes that are most affected by the changes.
Agriculture, horticulture, fish farming and forestry have retained the right to use red diesel. HMRC defines agriculture as “the growing and harvesting of crops for food, beverages, fodder, fuel or industrial purposes; or the rearing of animals for the production of food, wool, leather, fur or other substances”. Red diesel can also be used in allowed vehicles (such as a tractor) when cutting verges and hedges that border a road, for clearing snow and gritting and to help clear up after a flood.
Agricultural contractors are subject to the same rules as farmers so long as they are using an allowed vehicle for an allowed purpose e.g., spreading slurry, mowing grass or other agriculture work typically completed by contractors. Red diesel can also be used when driving to and from where work is being completed so long as the vehicle will be used in the agricultural activity.
For dual use machines such as diggers, that switch between agricultural and non- agricultural work, HMRC suggest either running all machine entirely on white, having dedicated machines for red (allowed purposes) diesel or white (non-allowed purposes) or flushing out tanks between uses. This advice is less than practical given the increasing cost of machinery and fuel, however HMRC are unable to provide an alternative solution. It is important to remember if flushing out tanks to retain a written record of when and why tanks have been flushed, for example invoices. If you have specific questions on whether or not certain activities can be completed using red diesel you can contact HMRC directly at reddieselentitlement@hmrc.gov.uk.
MOT test delays
MOT tests were suspended on several occasions over the last two years because of COVID-19 restrictions. Testing resumed fully in July 2021, but a significant backlog developed, creating delays in the booking system which are still prevalent almost two years later.
Every driver has a responsibility to ensure that their vehicle is roadworthy all year round, not just when preparing for an annual MOT test. In the event of the police stopping you whilst driving a vehicle where the MOT certificate has expired, so long as the vehicle is roadworthy, a MOT test has been booked and the vehicle has not been SORNED, no further action will be taken.
The delay in MOT test availability is also causing problems when taxing vehicles. A valid MOT certificate is required to tax a vehicle, without this the vehicle cannot be taxed. If your MOT certificate is set to expire before your vehicle tax renewal, there are a few steps you can take.
Firstly, it is possible to tax a vehicle up to two months before it expires by posting the log book along with a letter explaining that you are making an early application (MOT backlog), a completed application form, the current valid MOT certificate and payment to the DVLA. Secondly, continue to check the booking systems for an appointment. Finally, the DVA are giving priority to drivers that are within five days of their MOT expiry date. Drivers should contact dva.customerservices@infrastructure-ni.gov.uk and the DVA will do its best to secure an urgent appointment for the vehicle.
