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Replies
£0.54 per litre which is put against running costs of plant, cutters, etc
Kerry
u think its expensive coming here now compared to eary last summer, whereas we used to think it was ok going to euroland (holland) 2yrs ago
I have calculated it back into pounds wrongly.
What it should read is €0.564 pl = £0.522pl
The price here includes 19.60% TAX.
It is also worth noting that when buying the red diesel (from a pump at an ordinary garage) that I was issued with a receipt/certificate with a warning that the diesel should not be used for road use. The record has to be kept for two years.
Please read in conjunction with Red/White Diesel
The Memorandum states that landscaping and the maintenance of recreational facilities are not agriculture or horticulture. As a result, a tractor cannot use red diesel on the road when undertaking grass cutting/maintenance work at golf courses, playing fields, parks, cemeteries and around industrial, commercial and civic buildings that do not border public roads. A tractor can, however, undertake grass management work when the grass is being cultivated for harvesting as fodder.
Mowing machines
The 'mowing machine' excepted vehicle category does not place limitations on what the mower can do. Consequently, any vehicle which is a purpose-built mower used exclusively for mowing qualifies to use red diesel regardless of the type of grass cutting it undertakes or its use of the public road. A tractor with mowing equipment attached is not a purpose-built mower. It does not, therefore, qualify in the mowing machine category and only qualifies in the tractors category when undertaking qualifying work.
Any type of utility vehicle with removable mowing machinery is not a purpose-built mower. However, a vehicle consisting, for example, of a Land Rover chassis with permanently fixed grass cutters, designed and constructed for grass cutting and used solely for that purpose, would qualify in the mower category.
thanks to HMRC for this information.