Using rebated fuels in vehicles and machines (Excise Notice 75)

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Document information

Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery.

Adapted edition

Document type
Reference Guide
Format
DOCX
Pages
25
Language
English
Version
1.0
Updated
2026-09-16
Description

Find out when you can use rebated diesel, biodiesel or kerosene in vehicles and other machinery. Consult the original guidance for current legal and operational details.

Contents
  • 1. Overview
  • 1.1 What this notice is about
  • 1.2 What is rebated fuel
  • 1.3 Who should read this notice
  • 1.4 The law covering this notice
  • 2. When you can use rebated fuel
  • 2.1 Excepted machines
  • 2.2 Vehicles
  • 2.3 Vessels
  • 2.4 Machines and appliances for heating and electricity
  • 2.5 Other machinery
  • 3. Vehicles that may use red diesel
  • 3.1 Types of vehicle
  • 3.2 Agricultural vehicles
  • 3.3 When an agricultural vehicle can use red diesel
  • 3.4 Special vehicles
Source and licence
Using rebated fuels in vehicles and machines (Excise Notice 75)

HM Revenue & Customs

AttributionHM Revenue & Customs, ‘Using rebated fuels in vehicles and machines (Excise Notice 75)’ (updated 3 June 2026), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.016/09/2026
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