Red diesel: how to use rebated fuel legally
Diesel (also known as gas oil or DERV) is normally liable to the full rate of excise duty.
There are circumstances where a particular vehicle or machine may be able to use fuel on which a reduced (rebated) rate of excise duty has been charged, because of the type of vehicle or machine, and the purpose it鈥檚 being used for.
This business guide addresses some of the commonly asked questions on the use of red diesel.