What will the red diesel rules be for horticulture from 1 April 2022?

Horticulture is defined as the ‘science and art of cultivating or managing gardens, including the growing of flowers, fruits and vegetables’.

Horticulture is the cultivation and management of gardens (including vegetable plots, allotments and market gardens, but also flowerbeds, trees, shrubberies and ornamental lawns in public parks).

By cultivation and management, HMRC refer to growing and tending flowers, lawns, shrubs and trees, and harvesting fruits and vegetable for food (or animal fodder) and for ornament, as well as treating and enriching the soil and controlling weeds and pests.

However, HMRC do not regard as horticulture the landscaping and maintenance of grassed areas of parks that are made available for walks, picnics and general recreation.

Therefore, if a person is involved in the cultivation and maintenance of a garden or gardens, then it is within the definition of horticulture and they can use rebated fuel in the following vehicles and machines:

- Agricultural vehicles (tractors), including for travel to and from where they are used for these purposes;

- Special vehicles (diggers, cranes), including for travel to and from the destination where it’s being used

- Unlicensed vehicles but these vehicles cannot use the public road

- Machines and other appliances, including mowers

- Agricultural vehicles, other machines and appliances can be used for other work on land where they are kept and used for agriculture, horticulture, fish farming and forestry purposes

If, for example, a person worked somewhere that is not a garden or on someone’s private land, then this is not horticulture and they would need to use fully duty paid diesel for this purpose.

You can use rebated fuel in agricultural vehicles when cutting verges and hedges that border a road.

From 1 April 2022, fuel users will only be able to use rebated fuel for specific purposes, when using certain vehicles and machines.

HMRC have published guidance about the changes, which explains when rebated fuel can be used and what fuel users should to do prepare for these changes: Changes to rebated fuels entitlement from 1 April 2022 - GOV.UK (www.gov.uk).

You might be interested in: Red diesel will not be permitted for tractor runs or ploughing matches from 1 April; Here are some of the questions answered by HMRC during red diesel webinar for farmers; Red Diesel: Flush out tank between jobs contractors warned