Under normal rules any vehicle that is being used to clear snow from public roads using a snow plough or similar device is entitled to use red diesel. However, only vehicles that are constructed or adapted and used solely for spreading material on roads to deal with frost, ice and snow can undertake gritting work while using red diesel.

HMRC recognises the vital role played by farmers in helping to keep rural roads clear. So during this period of extreme weather, HMRC will adopt a pragmatic approach to the rules. This means that agricultural tractors on public roads clearing snow or gritting to provide access to schools, hospitals, a remote dwelling, or communities cut off by ice and snow can continue to use red diesel.

More details can be obtained by calling the Excise and Customs Helpline on 0845 010 9000

Website www.hmrc.gov.uk

Follow us on Twitter @ hmrcgovuk

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