HCOS1450 - Introduction: fuel for excepted vehicles and machines
Certain types of vehicles and machines, when being used for a particular purpose, can use rebated fuel (like red diesel). These are known as 'excepted machines'.
The types of vehicle that can use red diesel are:
- vehicles designed to operate on a railway
- mowing machines
- agricultural vehicles
- special vehicles
- unlicensed, including SORN (Statutory Off Road Notification) vehicles
Agricultural, special, and unlicensed vehicles can only use rebated fuels when being used for qualifying purposes, for example:
- for agricultural, horticultural, aquatic farming, or forestry
- on land maintained by a community amateur sports club (CASC)
- on a golf course or driving range
- on land occupied by a travelling fair or travelling curcus
Not all the qualifying purposes apply to all the vehicle types.