HMRC rebated fuel notice now names firewood and farm tracks

By the Furrowgear team · Published 23 October 2026

In short

HMRC has updated Excise Notice 75, its guidance on using rebated fuel (red diesel) in vehicles and machines, several times in 2026. Two of the changes matter for smallholdings with woodland. Firewood production is now accepted as a purpose related to forestry. The creation and maintenance of unsealed farm tracks and forest trails is now on the list of accepted agricultural and forestry purposes.

What changed and when

1 April 2026. HMRC added a definition of fuel oil and clarified when special vehicles may be used. It also clarified rebated fuel for golf course maintenance and updated sections 12 and 13: firewood production is now accepted as a purpose related to forestry, and the maintenance of tracks for agriculture or forestry has been added.
3 June 2026. HMRC added how to pay additional duty on rebated fuel you hold when fuel duty rates change (section 8.5, form HO74).
18 September 2026. HMRC updated the email address for contacting it.

What it means for you

Whether a use qualifies still depends on what you are doing on your land, not on the machine alone, and the notice sets the conditions. Read sections 12 and 13 of Excise Notice 75 before you rely on them. If you're unsure, ask HMRC. Our rules guide for smallholders explains the rest of the notice.

Sources

HMRC: Excise Notice 75, using rebated fuels in vehicles and machines, updated 18 September 2026