"Iain Street" <[EMAIL PROTECTED]> wrote: >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).
That may be correct, but I'm afraid it is irrelevant. The EU Directive sets minimum levels of duty (tax/litre) for types of fuel, and for uses of those types. There is a minimum level for diesel used for motor fuel of 0.30.litre This level is reduced to 0.02/litre only if the fuel is used for any of the following "industrial and commercial purposes": "(a) agricultural, horticultural, or piscatorial works, or in forestry "(b) stationary motors "(c) plant and machinery used in contruction, civil engineering and public works "(d) vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway" Note that the lower rate applies to the vehicles described in (d) only when they are used for "industrial and commercial purposes". For private off-road use, fuel subject to the higher minimum tax level must be used. Adrian Adrian Stott 07956-299966
