10th September 2014

Fuel Duty Evasion

Two months ago, HM Revenue & Customs issued its eighth amendment to “Notice 75”, which contains the rules on which fuels may be used on public roads. 

It is no wonder that people are confused. And yet it is important; breaking the rules can have serious consequences for you and your business.

The Rules

  • The starting point is that duty paid fuel must be used. 
  • There are exceptions for those importing special energy products and bioethanol; if you think you might come within these exceptions, we can discuss it with you.
  • Red diesel and kerosene cannot be used in a road vehicle unless the vehicle has a “red diesel licence”. These are only granted exceptionally, and we can help you to get the application right first time.
  • Red diesel on which the rebate has been repaid can be used in some unlicensed vehicles, tractors, other agricultural vehicles and machines, mowing machines, snow clearing vehicles, mobile cranes, pumping vehicles, digging machines, works trucks, road rollers, road surfacing vehicles, and tar sprayers. However, these vehicles do not automatically qualify. We can advise you about your particular circumstances.
  • If HMRC officers ask, you must make your vehicles and premises available for testing and inspection of records. Remember that you can call us on 0800 014 7000 for independent advice.

Breaking the Rules

Penalties can range from forfeiture of your goods and oil, through seizure of your vehicle, to seven years imprisonment. 

What to do if you are concerned

  • We can provide you with advice on whether you are applying the rules correctly.
  • If you are stopped, or HMRC officers want to search your premises, we can advise you on the lawfulness of their actions.
  • If you are issued with a penalty you disagree with, we can advise you on how to challenge it.
  • We can help you to recover seized vehicles.
  • We can represent you in any interview under caution
  • We can defend you or your business in any prosecution

Further advice

Please contact one of our specialists:

Andrew Brammer - or telephone 07711 099 033

Simon Clarke - or telephone 07720 090 056

Regan Peggs - or telephone 07725 030 441


For further information please get in touch with our dedicated team.

You can always call us on 0845 894 1622 or email on


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