In April 2022 the Government changed the rules on the use of rebated fuels (red diesel) for many industries, including Arboriculture.

In a recently published document, they have reversed this decision for Arboriculture and have added arboriculture to the list of activities for which machines and appliances (other than vehicles) can use rebated fuel as they did before April 2022.
The rule now reads as follows:

“Arboriculture As part of the reforms introduced in April 2022, machines and appliances can continue to use rebated fuel for purposes relating to horticulture and forestry. The government has subsequently become aware that because HMRC’s interpretation of horticulture and forestry does not include some aspects of arboriculture, machines used for these purposes can no longer use rebated fuel following the 2022 reforms.

For example, tending trees in parks and gardens is accepted as a purpose relating to horticulture but tending trees in streets and housing estates is not. Also, the upkeep and management of forests is only accepted as a purpose relating to forestry when growing and harvesting timber.

The government recognises that this has created unintended difficulties for arboriculture businesses whose work requires them to use their machines and appliances for a combination of allowed and no longer allowed purposes. This measure will allow arborists to use rebated fuels in machines and appliances (but not vehicles) for all forms of tree work as they could before the changes made in April 2022.”

For more information please visit the Arb Association website: https://www.trees.org.uk/News-Blog/ Latest-News/Red-Diesel-Arboriculture- exemption-recognised-by-HMRC