----- Original Message ----- From: "Adrian Stott" <[EMAIL PROTECTED]> To: <[email protected]> Sent: Saturday, February 17, 2007 2:08 PM Subject: [canals-list] Re: Red Diesel
>(snip previous) > Sorry, Iain, but no. The taxation of the off-road fuel is dependent > on its use, not on where it is used. Off-road propulsion for other > than industrial or commercial (or, of course, bloody farming which > unjustifiably gets every tax break known to man while ruining the > countryside) purposes requires that white be used, on public and > private land. If a vehicle is used only off road, no matter what for, it does not require to be registered or taxed. If it is untaxed, it does not require to use DERV (or ULSD, which is more politically correct these days). For such use, there is legal precedent that even if Vehicle Excise Licence has been paid, it has no effect until the vehicle is used on a public road. However, I agree that such use is a bit impractical, as before being used on a public road, the fuel system must be drained down, the system flushed through with fully duty paid fuel, re-drained, the filter changed and the vehicle fuelled again on fully duty paid fuel, which would probably cost a fair bit more than the duty saved, bearing in mind that "fuel system" includes all internal surfaces of the fuel tank. The bottom line is that if HMRC detect red when the vehicle is on a road. you're done :-) -- Iain
